The tariff classification of a VTech toy and an educational learning device from China

N174233 August 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071; 8543.70.9650 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a VTech toy and an educational learning device from China Dear Mr. Morse: In your letter dated July 5, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution. Two samples were received with your inquiry. The first item, the “Touch & Teach Turtle,” is item number 80-079800. This item is an electronic learning device that is shaped like a turtle. It is used to teach children numbers, letters, animals, shapes and music. The turtle shaped housing is made of plastic and incorporates a variety of mode/selection buttons. It also incorporates a 16 page book attached to the turtle by oversized plastic spirals. The selection buttons located toward the top of the book are used to describe/teach the child about the various items depicted within the book, (i.e. letters, animals, etc). In addition, this device uses an interactive music and short story function to further teach a variety of cognitive skills. The second item is the “Musical Bubbles Octopus,” item number 80-113500. The brightly colored waterproof plastic toy shaped like an octopus is a battery operated interactive toddler bath toy. The toddler presses the shape buttons to interact with the sea creatures and learn about the instruments they are playing, along with the shapes, characteristics and sounds of the sea creatures. When the bubble making mechanism is engaged a stream of bubbles cascades into the tub while the toy plays music, says fun phrases and makes sounds. While the “Musical Bubbles Octopus” is principally designed for the amusement of children 1 year of age and up, the “Touch & Teach Turtle” is an educational learning device. The samples will be returned as requested. The applicable subheading for the “Touch & Teach Turtle” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.”  The rate of duty will be 2.6%. The applicable subheading for the “Musical Bubbles Octopus” will be 9503.00.0071, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” The 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division