Mr. Karl F. Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of a talking picture book from China.
Dear Mr. Krueger:
In your letter dated February 20, 2007, on behalf of Cranium, Inc., you requested a tariff classification ruling.
The submitted sample is a talking picture book, referred to as “Wonder Works”. This article is a battery-operated, talking book-like device that consist of a plastic board, measuring nearly 11 inches long by 10 inches wide that acts as the backing for a spiral-bound book with blank plastic-coated, reusable, paperboard pages. Wonder works essentially combines a storybook with a voice recorder/player. This talking picture book lets children create their own storybook with colorful pens, reusable stickers, and unique story-starter ideas. It also allows them to record stories and sounds to complement their drawing. Incorporated in the plastic board is a voice record/play slide-switch mechanism, as well as, four-numbered control buttons with each operating to both record and reproduce story-related words and sounds in correlation with the drawings. The top of the board features the following: a built-in spinner with a slot-like opening for accommodating its printed paperboard disks, which depict story-starter ideas; a built-in receptacle with removable eraser; and a specially designed holder for removable markers. The sample is returned to you as requested.
It has been determined, based on General Rule of Interpretation 3 (c), that the subject composite article is classified in the heading (in this instance, 8519) which occurs last in numerical order among those which equally merit consideration.
You have indicated a classification under HTS subheading 8519.89.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other: Record players, other than those operated by coins, banknotes, bank cards, tokens or by other means of payment: Other. However, this apparatus does not produce sound from records (grooved discs) by electric amplifiers and loudspeakers, mechanical vibrations being converted into electrical vibrations by a sound-head (pick-up cartridge).
The applicable subheading for the “Wonder works” Talking Picture Book will be 8519.89.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Other: 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 ruling, contact National Import Specialist Lisa Cariello at 646-733-3014.
Robert B. Swierupski