CLA-2-85:OT:RR:NC:N1:112
Mr. Jeff Chow
Air Tiger Express (USA) Inc.
17000 E. Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of a child’s electronic learning tablet from China
Dear Mr. Chow:
In your letter dated August 2, 2011, you requested a tariff classification ruling.
The item concerned is referred to as the LeapPad Explorer with Camera (Item # 32400). This electronic device is described as a multifunctional learning tablet that will introduce the next generation of learning, digital reading and personal creativity to children ages 4 and up. The device is designed to mimic the look of a traditional computer tablet, it has a 5 inch screen with a 1024 x 768 resolution, a 2GB memory, a built in camera/video recorder and a microphone.
It is stated that this device has access to the largest-ever learning library, 100+ learning games, videos, e-books, flash cards and more. The tablet automatically adjusts the learning level for each child. It incorporates progress screens which allow a parent to monitor a child’s progress, where they excel and where they need help. It provides personalized recommendations based on their learning progress. The tablet focuses on reading comprehension, writing skills, math skills, and science as well as world exploration, life skills, art and music.
You suggest classification of the LeapPad Explorer tablet under subheading 9504.90.4000, HTSUS, since it performs gaming functions by accepting game cartridges from the older Leapster Explorer. However, while it shares some features of a portable game machine, its physical appearance, the abundance of additional features and capabilities make it more than just a game machine. Therefore, classification under subheading 9504.90.4000, HTSUS, is not appropriate.
The applicable subheading for the LeapPad Explorer with Camera (Item # 32400) 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