CLA-2-85:OT:RR:NC:N2:220
Alexey Bogomolov
Just Smarty LLC
64 Cornwall Drive
Ponte Vedra, FL 32081
RE: The tariff classification of an interactive wall poster from China
Dear Mr. Bogomolov:
In your letter dated July 6, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Kids Interactive ABC Learning Poster (Poster), which is described as a 24” x 16” poster constructed of Polyvinyl Chloride with numerous inlaid electrical buttons, and at the top is a mounted electronic controller in the shape of an animal along with additional control buttons. The electronic controller contains the battery compartment, control circuitry, and a speaker. The interactive Poster is intended to be mounted to a hard surface, such as a wall or table, and is primarily intended to be used with young children for the purpose of learning numbers, the alphabet, word association, and playing games.
In use, the subject poster, which is preprinted with a grid of the letters of the alphabet, coaches the user to select certain letters or shapes through preprogrammed audio output. On the poster surface within each letter’s square is a picture of an object that begins with the corresponding letter of that square and an electric button. When the user selects the switch for a shape or letter, a predetermined response plays through the controller’s speaker to indicate if the selection was correct or not.
In your request, you suggest the interactive Poster is classified as other printed pictures, designs, and photographs in heading 4911, Harmonized Tariff Schedule of the United States (HTSUS). We disagree as your proposed subheading 4911.91.2020, HTSUS, is not applicable because it pertains specifically to posters of paper or paperboard only. However, in considering alternative subheadings describing posters of other material types, such as PVC, we considered the applicability of 4911.91.4020, HTSUS, as an appropriate subheading. We would note that the interactive alphabet poster is a composite good consisting of both the printed graphic component and the interactive electronic component and audio features. Therefore, we must also consider HTSUS heading 8543 which covers electrical machines not provided for elsewhere.
The Explanatory Notes to the HTSUS for Chapter 49 state that “…this chapter covers all printed matter of which the essential nature and use is determined by the fact of it being printed with motifs, characters or pictorial representations”. Although the poster could be viewed without engaging the audio, its full use as an interactive tutorial device requires its electronic audio component. The audio portion acts as a surrogate teacher, guiding the child through pronunciation and administering quizzes. The visual and audio elements work together in helping the child learn letters and numbers. Further, the electronics play nine common children’s songs, such as Twinkle, Twinkle Little Star and Bingo, which appear unrelated to the printed graphics. It is the opinion of this office that the printed elements and electronic components are of equal importance to the nature and use of the article.
General Rule of Interpretation 3(b) dictates that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” Heading 8543, HTSUS, occurs last.
The applicable subheading for the Kids Interactive ABC Learning Poster will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 percent ad valorem.
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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division