The tariff classification of an electronic learning device from China

N185360 October 14, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of an electronic learning device from China Dear Ms. Ford: In your letter dated September 15, 2011, you requested a tariff classification ruling. The item concerned is the Laugh & Learn Smart Screen Laptop (Item #V2769). This a portable multi-functional electronic learning device specifically designed for children 6 months to 36 months old. It measures approximately 12 inches by 8 inches by 2 inches when opened. This laptop is hinged along one side. When flipped open, one side of the laptop incorporates an LED screen that measures approximately 1 ½ inches by 1 ½ inches. Located on the other side of the device is a keyboard comprised of nine differently shaped, colorful action buttons with numbers printed on them. A speaker, a permanently affixed mouse, and a mode selector button are located next to the keyboard; a power/volume button is located on the side. The housing is made of orange, green, purple and blue hard plastic, and incorporates a handle. A battery compartment is located within the back of the item. The item operates on 3 “AA” batteries which are included. The Laugh & Learn Smart Screen Laptop (Item #V2769) executes a variety of educational activities. This device uses illuminated graphics, sounds and various activities to teach children the alphabet, numbers, shapes, music, and Spanish. The applicable subheading for the Laugh & Learn Smart Screen Laptop (Item #V2769) 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%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division