CLA-2-85:OT:RR:NC:N2:212
Maribeth Dedmon
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a learning board from China
Dear Ms. Dedmon:
In your letter dated November 28, 2022, you requested a tariff classification ruling.
The merchandise under consideration, identified by Model# 299, is described as a learning board for children ages 18 months and older to learn the alphabet and numbers. The learning board is made of a plastic shell resembling a tablet computer with buttons for each alphabetical letter and numbers 1 through 10. The alphabet buttons are designed with a graphic representation of a word that begins with the associated letter. The subject item has a built-in speaker and is powered by two AAA batteries.
In use, a child can press a button to hear each letter and number along with words that represent each alphabet letter. The device can also be used to recite the letters, words, and numbers in Spanish. The learning board is an interactive learning device designed to teach children to learn the words associated with each alphabet letter in a fun and engaging manner.
In your request, you suggest that the item is properly classified under subheading 9503.00.0071, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…Other: Under 3 years of age”. We disagree.
While the learning board is intended for toddlers and designed to provide some level of amusement, it is principally used as a learning device. In our view, the subject device does not have the essential character of toys. Therefore, classification within heading 9503, HTSUS, is not appropriate.
The applicable subheading for the learning board will be 8543.70.9301, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Portable interactive electronic education devices primarily designed for children.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division