CLA-2 CO:R:C:M 088494 MBR
Mr. Jerrold E. Anderson
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60606-3693
RE: Educational Electronic Learning Device for Children;
"Electronic Flashcards"; "Robo-mate"; Electrical Machines
and Apparatus
Dear Mr. Anderson:
This is in reply to your letter of January 4, 1991, on
behalf of Video Technology Industries, Inc., regarding
classification of the "Robo-mate," and the "Electronic
Flashcards," under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
The "Robo-mate" is an electronic educational learning
device for children ages 3 to 6. It is battery powered and
contains two liquid crystal diode ("LCD") screens. It is
composed primarily of plastic. It is accompanied by twenty
double sided cards which direct the user through 40 different
learning activities which teach spelling, colors, shapes,
matching, and other basic academic skills.
The "Electronic Flashcards" is an educational electronic
device designed for children between the ages of 5 and 8 years.
This device is also powered by batteries and is composed
primarily of plastic. It has one rectangular LCD screen. It is
accompanied by forty different learning activities encompassed on
twenty double sided cards. These learning exercises teach math,
spelling, matching, numbers, logic, music and other basic
skills.
ISSUE:
What are the classifications of the "Electronic Flashcards,"
and the "Robo-mate" electronic educational devices for children,
-2-
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
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...
The Electronic Flashcards and the Robo-mate are prima facie
classifiable under the following headings:
9504 Articles for arcade, table or parlor games, including
pinball machines, bagatelle, billiards and special tables
for casino games; automatic bowling alley equipment.
* * * * * * * * * * * * *
9503 Other toys; reduced-size ("scale" models and similar
recreational models, workin
and accessories thereof.
* * * * * * * * * * * * *
8543 Electrical machines and apparatus, having individual
functions, not specified or included elsewhere in this
chapter.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) for chapter 95 (regarding toys, games and
sports requisites), page 1585, state: "This chapter covers toys
of all kinds whether designed for the amusement of children or
adults." Therefore, to be classifiable in chapter 95, the
merchandise must have the essential character of an article
designed for the amusement of children or adults.
There is no question that these articles are designed and
marketed as devices to teach children mathematics, vocabulary,
etc., and that parents purchase them as educational tools for
their children. Although these devices may have automatic
scoring and a "musical salute," these features alone do not mean
that these devices were designed for the amusement of children.
Furthermore, the ultimate consumer, the child, is learning the
same basic skills taught in school, as the parents intended.
Although certain aspects of school can be amusing, we do not
agree that school is designed for the amusement of children.
Therefore, we find that the essential character of these articles
is that of a learning device and not that of a toy designed to
amuse.
-3-
The Customs Court addressed the distinction between
amusement and utility in Ideal Toy Corp. v. United States, 78
Cust.Ct. 28, 33, C.D. 4688 (1977):
When amusement and utility become locked in controversy, the
question becomes one of determining whether the amusement is
incidental to the utilitarian purpose, or the utility
purpose is incidental to the amusement.
In the instant case, we find that the limited amusement
value of the Electronic Flashcards and the Robo-mate, is
incidental to the utilitarian purpose of educational advancement.
In Childcraft Education Corp. v. United States, 742 F.2d
1413 (1984), the U.S.Court of Appeals for the Federal Circuit
addressed the classification of educational merchandise for
children that used programmed cards in a question and answer
format. The Court found that such educational merchandise is not
classifiable under the provision for "other toys."
It has also been asserted that heading 9503, HTSUSA,
provides for "educational toys" because the EN, page 1587 states:
This heading covers:
(A) All toys not included in headings 95.01 and 95.02.
Many of the toys of this heading are mechanically or
electrically operated.
These include:
(17) Educational toys (e.g., toy chemistry, printing,
sewing and knitting sets).
However, we do not agree that "toy" chemistry, printing,
sewing and knitting sets have the essential character of learning
devices. The operative word here is "toy." The EN, page 1588,
also states:
Certain toys (e.g., electric irons, sewing machines, musical
instruments, etc.) may be capable of a limited "use"; but
they are generally distinguishable by their size and limited
capacity from real sewing machines, etc.
Additionally, the EN states:
Collections of articles, the individual items of which if
presented separately would be classified in other headings
in the Nomenclature, are classified in this Chapter when
they are put up in a form clearly indicating their use as
toys (e.g., instructional toys such as chemistry, sewing,
etc., sets). (Emphasis added).
-4-
Therefore, those items of "limited use" and those items that
are "put up in a form clearly indicating their use as toys," are
classifiable as toys. Thus the enumerated "toy" chemistry,
printing, and sewing sets are of limited use and/or are put up in
a form clearly indicating their use as toys.
However, the Electronic Flashcards and the Robo-mate are not
limited use devices nor are they put up in a form clearly
indicating their use as toys. Many articles that are designed
for the use of children are not classifiable as toys.
It has also been argued that these devices are properly
classifiable under subheading 9504.10.00, HTSUSA, which provides
for: "[a]rticles for arcade...: [v]ideo games of a kind used with
a television receiver and parts thereof." Although they do have
some game features, i.e., musical salute, the essential character
of these machines is not that of a game, but that of a learning
device. Learning is the purpose of this machines, not
competition or winning. Thus, due to the essential character of
these devices, for the same reasons they are not properly
classifiable as toys, they are not classifiable as games.
The Electronic Flashcards and the Robo-mate are therefore
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 087599 (March 5, 1991), HQ 088086 (February 7,
1991), HQ 086577 (May 4, 1990), HQ 086649 (May 4, 1990), and HQ
085758 (January 2, 1990), for similar holdings regarding similar
merchandise.
HOLDING:
The "Electronic Flashcards" and the "Robo-mate" electronic
educational devices are classifiable under the provision for
electrical machines and apparatus in subheading 8543.80.90,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division