Ms. Diane T. Winpisinger
6950 Engle Road, Ste. XX
Middleburg Heights, OH 44130
RE: The tariff classification of a portable storytime recorder from China.
Dear Ms. Winpisinger:
In your letter dated May 11, 2009, on behalf of Learning Horizons, Inc., you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a portable, battery-operated storytime recorder, which is known as the I Read 2 You. It consists of a plastic bear-shaped portable recording device that is designed for an adult to record, up to 8 minutes, the story of a child’s book. The device is then affixed, by means of a built-in clip, to a corresponding storybook; when the book is opened, the device will automatically start playing the story of the book to the child. It is stated that this device, which operates through semiconductor technology, can be designed in the form of different, child-friendly characters.
It is claimed that this merchandise should be classified under subheading 8519.89.3000, Harmonized Tariff Schedule of the United States, HTSUS, which provides for Sound recording or reproducing apparatus: Other apparatus: Other: Other. However, since this device operates through the use of semiconductor technology, consideration of classification under subheading 8519.89.3000, HTSUS, is precluded.
The applicable subheading for this merchandise will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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
National Commodity Specialist Division