CLA-2-85:OT:RR:NC:N1:112
Jeff Chow
Brokerage Import Manager
Air Tiger Express (USA), Inc.
17000 E. Gale Avenue
City of Industry, CA 91745
RE: The tariff classification of a LeapReader Pen from China
Dear Mr. Chow:
In your letter dated February 5, 2011, you requested a tariff classification ruling on behalf of your client, Leapfrog Enterprises Inc.
The merchandise in question is the LeapReader Pen (style # 21301 green and style # 21302 pink). This device measures approximately 6 ½ inches in length, 1 ¼ inches in width, and 1 inch in depth. Its plastic casing is available in green and white, or pink and white. Located on the front of the item are the Leap Frog trademark, a speaker, and five buttons: a power button, a home button, a play/pause button, a forward button and a reverse button. On the side of the device are two volume buttons. A USB port is located on the back of the device which allows for the connection to a computer, for the downloading of audio files onto the internal storage and the charging of the pens internal batteries. The top of the device incorporates an earphone jack. There is an infrared CMOS image sensor “camera” located in the point of the pen. The “camera” contains a polycarbonate lens and a filter which allows infrared wavelengths of light to pass while blocking visible wavelengths of light. The module also contains an infrared LED for illumination purposes.
The LeapReader Pen is used to audibly read books, maps, puzzles, and play music. The item must first be connected to a computer to download audio books, music, trivia challenges, and other sound files. The media is stored in NAND flash memory within the pen. The LeapReader Pen does not contain a removable media card. The “camera” takes a picture of what the pen is pointing at on a page of a specialized book to determine what audio file to play. It decodes an address from the geometric position and spacing of infrared ink dots on the page. The pen then plays a sound file that corresponds to the data/address/instructions obtained from the infrared ink dots. The books that this device reads from do not contain semiconductor media, and the dots do not contain any radio frequency identification (RFID) technology.
The applicable subheading for the LeapReader Pen (style # 21301 green and style # 21302 pink) 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 general rate of duty will be 2.6%.
In addition, you have suggested that the LeapReader Pen is provided for under subheading 9902.85.43, HTSUS. Subheading 9902.85.43 provides for a temporary reduction in the general rate of duty for educational devices (provided for in subheading 8543.70.96). Based on the facts presented the LeapReader Pen meets the prerequisites of this tariff provision. However, subheading 9902.85.43 expired on December 31, 2012 and has not yet been extended. As such, the general rate of duty will apply.
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 the National Import at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division