CLA-2-85:OT:RR:NC:N1:112
Kelly Christensen
Kidz Delight, Ltd.
1121 Warren Avenue, Ste 245
Downers Grove, IL 60515
RE: The tariff classification of the “Light N Sound Phonics” from an unspecified country
Dear Ms. Christensen:
In your letter dated June 4, 2010, you requested a tariff classification ruling.
The item concerned is the “Light N Sound Phonics” (Item #K6425). This is a multi-functional bilingual electronic learning device designed for children 3 years and older.
The “Light N Sound Phonics” (Item #K6425) is a portable, battery operated electronic device. The housing is made of plastic and incorporates 27 backlit letter keys, 2 game buttons, repeat key, speaker, on/off button, and a built-in handle which makes the item portable. The system operates on 3 “AA” batteries.
The “Light N Sound Phonics” (Item #K6425) uses sounds, games and activities to teach children letters of the alphabet, phonics, words, colors and cognitive memory skills. There are a total of 8 different educational activities in all. All 8 activities are available in both the English and Spanish language.
You proposed classification under sub-heading 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other." However, while the item may provide some amusement, it is principally used as a learning device, and therefore not classified in heading 9503.
The applicable subheading for the “Light N Sound Phonics” (Item #K6425) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division