CLA-2-85:RR:NC:N1:112 L85415

Bed Bath & Beyond
Ms. Cathy Bonadonna
650 Liberty Ave.
Union, NJ 07083

RE: The Tariff Classification of a “Mad Libs Electronic Word Game” from China.

Dear Ms. Bonadonna:

In your letter dated June 6, 2005, you requested a tariff classification.

The Mad Libs electronic word game, sample submitted, is an electronic educational learning device for children ages 6 and up. It is battery powered and composed primarily of plastic in the form of a liquid crystal display (LCD) and a QWERTY keyboard. The user chooses words to fill blanks to create stories with words that are in the form of nouns, verbs, adjectives or adverbs.



The applicable subheading for the “Mad Libs Electronic Word Game” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. Temporary legislation provides for additional classification of this item in 9902.85.43, Harmonized Tariff Schedule of the United States (HTS). The rate of duty will be 1.67 percent ad valorem.

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 Richard Laman at 646-733-3017.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division