Mr. Marc Armstrong
Lexicon Marketing (USA), Inc.
640 South San Vincente Blvd.
Los Angeles, CA 90048
RE: The tariff classification of various language courses from China.
Dear Mr. Armstrong:
In your letter dated October 31, 2005, on behalf of PricewaterhouseCoopers, LLP, you requested a tariff classification ruling. Samples, excluding the small version of the DWE course, are being returned as requested.
The subject merchandise, based on the information and samples submitted, consists of the following English language learning courses:
the large version of the Disney’s World of English (DWE) course is stated to be comprised of twelve sequential volumes, noting each is encased in a separate plastic binder. Each binder includes the principal study book entitled “Basic ABC’s”; two audio CD’s which are closely connected and integrated to these books; a DVD, incorporating songs, which is intended to give life to these books; and a course guide. In addition, there are supplemental learning materials, which is contained in a Treasure Chest Binder consisting of six CD’s; two activity books; a box of crayons; a magic pencil with a Mickey Mouse head; various activity cards and stick-ons; a Jiminy Cricket pen with built-in light that is activated when scrolled over the correct response in the Basic ABC’s’ books; hand puppets; balloons; a progress chart with stars for indicating the progress achieved; and material for constructing a windmill. It is noted that instructions for use of these various activities are included in the CD’s or course guides.
the Inglés sin Barreras (ISB) course is stated to be comprised of twelve volumes, noting each is encased in a separate plastic binder. Each binder includes a DVD, a CD, a manual, and an exercise workbook. In addition, the course includes a small book entitled Practical Summary of English Grammar intended to be a supplemental tool for the principal texts; a large desktop reference dictionary, a compact dictionary, and a pocket concise dictionary incorporating a key chain (with sample sentences and grammar resources that are incorporated within the other course materials); a DVD that serves as an interactive guide for pronunciation of the dictionaries; a work agenda with the presentation of new vocabulary words and examples of grammar usage; instructive flashcards that build on the vocabulary presented in the course materials; a bookmark, with the International Phonetic Alphabet symbols, for use with the compact dictionary; and a product referral card.
the Video Teacher (VT) course is indicated to be comprised of corresponding DVD’s, CD’s, and study manuals.
In regard to the DWE course, it is stated that the audio, video and print components of each binder should be used in conjunction with the Treasure Chest items, as indicated in the course guides, to promote language acquisition in children. Furthermore, it is stated that this approach increases the child’s natural ability to learn and retain English, while the activities provide an entertaining way to stimulate the child’s interest and reinforce what has been taught.
With respect to the ISB course, it is noted that the manuals (containing the transcription of each segment of the DVD’s as well as instruction for the usage of the DVD’s) and the workbooks should be used as guides for understanding and remembering the lessons of the DVD’s, which are capable of use on set-top players, computers with DVD players, and portable DVD players. This point emphasizes that the ISB is principally a course on DVD with the subject books and manuals supporting the DVD’s and CD’s by contributing to the successful learning of colloquial English.
Further, the Video Teacher (VT) is similar to the ISB course since the VT is principally a course on DVD (the DVD’s being capable of use on set-top players, computers with DVD players, and portable DVD players) with the manuals used as a guide for understanding and recalling the videos; the CD’s are designed to augment the students’ listening comprehension and understanding of sentence structure in exposing the students to new conversations, which are built on the same concepts presented in the DVD’s.
The above merchandise, which is imported in a manner suitable for sale directly to users without repacking, is considered to be sets for tariff classification purposes. The essential character of the large version of the Disney World of English course is imparted by the textbooks, while the essential character of the ISB and VT courses is imparted by the DVD’s.
You state that the ISB and VT courses should be classified under subheading 8524.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena…Discs for laser reading systems: Other: For reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine; proprietary format recorded discs. However, since the DVD’s can be used on machines beyond the scope of automatic data processing machines, consideration of classification under subheading 8524.39.4000, HTS, is precluded.
The applicable subheading for the large version of the Disney World of English course will be 4901.99.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other (than in single sheets): Other (than dictionaries or encyclopedias):Textbooks. The rate of duty will be Free.
The applicable subheading for the ISB and VT courses will be 8524.39.8000, HTS, which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena…Discs for laser reading systems: Other: Other. The rate of duty will be 2.7%.
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 Michael Contino at 646-733-3014.
Robert B. Swierupski