N319343 N3 Ruling Active

The tariff classification of reading pens from China

Issued May 18, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.9301

Headings: 8543

Product description

The merchandise under consideration is described as a children’s audio reading pen. The subject item is a handheld electronic device in the shape of a pen that is programmed to internally store the audio files of various children’s books. The pen is designed in such a way that when the child touches the cover of a pen to a programmed book and then touches the pen to the individual pages, the content is read aloud through the speakers within the pen. We note that the subject pen does not include ink and does not have the ability to write.

CBP rationale

The applicable subheading for the reading pen will be 8543.70.9301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Portable interactive electronic education devices primarily designed for children.

Full text

N319343 May 18, 2021 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9301 Isa Lee Colorcraft Limited Fullerton Center, Units 1 – 3 Hong Kong China RE: The tariff classification of reading pens from China Dear Mr. Lee: In your letter dated May 10, 2021, you requested a tariff classification ruling. The merchandise under consideration is described as a children’s audio reading pen. The subject item is a handheld electronic device in the shape of a pen that is programmed to internally store the audio files of various children’s books. The pen is designed in such a way that when the child touches the cover of a pen to a programmed book and then touches the pen to the individual pages, the content is read aloud through the speakers within the pen. We note that the subject pen does not include ink and does not have the ability to write. You state that the ability to listen to the content as well as follow along with the book allows the reinforcement of key language and reading skills in young children. The applicable subheading for the reading pen will be 8543.70.9301, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Portable interactive electronic education devices primarily designed for children.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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