CLA-2-85:OT:RR:NC:N1:112
Jeff Chow
ATE Group, Air Commerce Customs Brokers, Inc.
17000 E. Gale Avenue
City of Industry, CA 90220
RE: The tariff classification of electronic learning devices and electronic toys from China
Dear Mr. Chow:
In your letter dated May 3, 2010, you requested a tariff classification ruling on behalf of your client Leapfrog Inc.
There are five items concerned. The samples which you submitted are being retained by this office.
The first item concerned is the “My Own Leaptop” (Item No. 19150). This item is a multi-functional electronic learning device designed for children ages 3 and up. It simulates the look of a laptop computer and measures approximately 9 ¼ inches wide by 7 ½ inches long by 1 ½ inches thick when closed. Its plastic housing incorporates a hinge which allows it to open and close and a built-in handle to make the item portable. It contains a liquid crystal display (LCD) screen which measures 2 ½ inches long by 1 ½ inches wide, a speaker, a built in keyboard and various mode selection buttons. The laptop contains six learning activity modes. The system operates on 3 “AA” batteries.
The “My Own Leaptop” (Item No. 19150) uses animated graphics, sounds and various activities to teach children the alphabet, phonics and computer literacy.
The second item concerned is the “Scribble & Write” (Item No. 19139). This item is a multi-functional electronic learning device designed for children ages 3 and up. It measures approximately 6 ½ inches wide by 8 ½ inches long and 1 ¾ inches thick. The housing is made of plastic and incorporates a 3 inch by 3 inch rewritable surface with an animated light screen mounted behind it. This creates a display that the user can write directly on to. The writing can be removed by the use of a sliding erase button. This device also contains a keypad, volume switch, speaker and a plastic stylus pen. It contains 4 learning activity modes. The item operates on 3 “AA” batteries.
The “Scribble & Write” (Item No. 19139) uses a rewritable surface screen with an animated display to help children learn how to trace and write letters. It also uses lights, sounds and various activities to teach children motor skills, the alphabet and phonics.
The third item concerned is the “AlphaPet Explorer” (Item No. 19138). This item is a multi-functional electronic learning device designed for children ages 2 and up. It measures approximately 9 inches wide by 9 inches long and 1 ½ inches thick. Its housing is made of plastic and incorporates a built-in handle to make the item portable. This device contains a keyboard, speaker, and 4 learning activity modes. The item operates on 3 “AA” batteries.
The “AlphaPet Explorer” (Item No. 19138) uses sounds and audible commands/instructions to teach children the alphabet, phonics skills, and fine motor skills.
The applicable subheading for the “My Own Leaptop” (Item No. 19150), the “Scribble & Write” (Item No. 19139) and the “AlphaPet Explorer” (Item No. 19138) 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 fourth item concerned is the “Chat & Count Cell Phone” (Item No. 19145). The “Chat & Count Cell Phone” is a toy cell phone with a built-in LCD screen and keypad. The keypad contains numeric buttons along with music and call buttons. The LCD screen displays the animated puppy character “Scout” who sings and interacts with the child depending on the keys depressed in one of the three different modes. For instance, when pressing the numeric keys “Scout” performs one of 10 different amusing animations. Pressing the call button provides various pretend play activities allowing children to pretend to call their puppy pal “Scout,” make plans with him and listen to voicemails. The music button plays various songs. The item is designed for children eighteen months and older.
The fifth item concerned is the “Text & Learn” (Item No. 19143). The “Text & Learn” is a toy that resembles a smartphone with a built-in LCD screen and keypad. Similar to the “Chat & Count Cell Phone,” it also contains a LCD screen that displays an animated “Scout” who interacts with the child. The item is laid out with a QWERTY keypad and has four directional buttons with a paw in the middle for a child to “navigate” one of the three built-in modes. In Letter Mode, depressing a letter will display it on the screen with funny animation. Game Mode provides two simple activities. In Letter Bubbles, depressing the correct letter in the bubble will pop it and in Lost Puppy, a child will navigate Scout to find certain shapes. Lastly, in Pretend Internet Mode a child will explore “Scout’s” itinerary, listen and dance with Scout and “reply” to text messages from “Scout.” The item is designed for children three years and older.
Both the “Chat & Count Cell Phone” and “Text & Learn” items are principally designed for the amusement of children. While both items provide some learning, a child will derive more amusement from imitating the adult activities of “texting,” talking on their own “cell phone” and interacting with “Scout.” With the “Chat & Count Cell Phone” a child will derive amusement from the 15 phone activities that encourage imaginative play. A child will find their interactions with “Scout” amusing and will use the cell phone to imitate their parents and make pretend calls. Similarly, a child will find more amusement using the pretend internet browser feature of the “Text & Learn,” simulating their parent’s activity, than the learning modes. In addition, a child will derive amusement listening and dancing along with “Scout’s” music as well as listening to “Scout’s” fun calendar “itinerary.”
The applicable subheading for the “Chat & Count Cell Phone” (Item No. 19145) and the “Text & Learn” (Item No. 19143) will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 electronic learning devices please contact National Import Specialist Steven Pollichino at (646) 733-3008. If you have any questions regarding the electronic toys please contact National Import Specialist James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division