CLA-2 CO:R:C:G 086577 MBR
Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60606-3693
RE: Little Talking Scholar educational electronic device
Dear Mr. Anderson:
This is in reply to your letter of January 11, 1990, on behalf
of Video Technology Industries, requesting classification of the
Little Talking Scholar (hereafter "Scholar"), under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The Scholar is designed solely for children ages 3-6.
It is an educational electronic game device with eight color
coded keys. Fifty picture cards are provided, each of which
involves rudimentary math, spelling or picture identification.
After a picture card is completed, incorrectly answered questions
are repeated.
ISSUE:
Under which of the following HTSUSA headings is the Scholar
properly classified:
8472, HTSUSA, which provides for other office machines (for
example, hectograph or stencil duplicating machines,
addressing machines, automatic banknote dispensers, coin-
sorting machines, coin-counting or wrapping machines,
pencil-sharpening machines, perforating or stapling
machines).
9504, HTSUSA, which provides for articles for arcade, table or
parlor games, including pinball machines, bagatelle,
billiards and special tables for casino games; automatic
bowling alley equipment.
8543, HTSUSA, which provides for electrical machines and
apparatus, having individual functions, not specified or
included elsewhere in this chapter.
9503, HTSUSA, which provides for other toys; reduced-size
("scale" models and similar recreational models, working or
not; puzzles of all kinds; and accessories thereof: other:
other: other toys (except models), not having a spring
mechanism.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Subheading 8472.90.80, HTSUSA, provides for: "[o]ther office
machines: [o]ther." The other office machines that are provided
for eo nomine are:"[a]utomatic bank note dispensers and other
coin or currency handling machines; [p]encil sharpeners;
[n]umbering, dating and check-writing machines; [o]ther. The
Harmonized Commodity Description and Coding System Explanatory
Notes to heading 84.72, page 1302, state:
The term "office machines" is to be taken in a wide
general sense to include all machines used in offices,
shops, factories, workshops, schools, railway stations,
hotels, etc., for doing "office work" (i.e., work
concerning the writing, recording, sorting, filing,
etc., of correspondence, documents, forms, records,
accounts, etc.). (Emphasis added).
The heading includes, inter alia: (1) Duplicating machines; (2)
Addressing machines; (3) Ticket issuing machines; (4) Coin
sorting or coin-counting machines; (5) Automatic banknote
dispensers; (6) Pencil sharpening machines; (7) Punching
machines; (8) Machines for perforating paper bands so that they
can be used in automatic typewriting machines; (9) Perforated
band operated machines. Clearly, these are all machines that are
to be used in offices, for office work.
The Scholar is designed and marketed for the exclusive use of
children ages 3-6. These children are not likely to be working
in factories, hotels or railway stations, etc. It is clear that
the Scholar is not likely to be used in offices, for office
work.
The question arises whether the Scholar is a toy classifiable
under heading 9503, HTSUSA. To determine this, the issue of the
Scholar's essential character is presented. Is the article's
essential character that of a toy that is also educational or is
its essential character that of an educational article that has
toy features? There can be no question that this article is
designed as an educational device and that parents would purchase
it as an educational tool for their children. Furthermore, the
ultimate consumer, the child, is learning the same basic skills
taught in school, as the parents intended. Therefore, we find
that the essential character is that of an educational article.
However, there is no provision in the HTSUSA for "educational
articles," per se. The EN to heading 9503, page 1588, state that
this heading includes: "(17) Educational toys (e.g., toy
chemistry, printing, sewing and knitting sets)." However, the
"General" Explanatory Note to chapter 95, page 1585, states:
"[t]his covers toys of all kinds whether designed for the
amusement of children or adults." It is Customs position that
the Scholar is not designed to amuse children or adults and is
therefore not classifiable in Chapter 95.
Therefore, the Scholar is classifiable under subheading
8543.80.90, HTSUSA, which provides for: "[e]lectrical machines
and apparatus, having individual functions, not specified or
included elsewhere in this chapter; [o]ther." See HQ 086649 for
a similar holding regarding similar merchandise.
HOLDING:
The Little Talking Scholar is classifiable under the provision
for electrical machines and apparatus in subheading 8543.80.90,
HTSUSA. The rate of duty is 3.9% ad valorem.
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division