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NY 817756




January 23, 1996

CLA-2-85:RR:NC:MA: 112 817756

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9090; 9503.50.0020

Ms. Maureen Pearson
Katten, Muchin & Zavis
525 West Monroe Street
Chicago, IL 60661-3693

RE: The tariff classification of the "Smart Start Discover", "Little Smart PC Fun", and ""Little Smart Magic Keys" from China

Dear Ms. Pearson:

In your letter dated December 1, 1995, on behalf of Vtech Industries, Inc., you requested a tariff classification ruling. We are returning the submitted samples with this reply.

As indicated by the descriptive literature and samples, the "Smart Start Discover" consists of a rectangular shaped plastic housing containing electronic components, with an LCD screen, and a number of colored buttons. A voice prompts the user to choose one of the six available activities and, having done so, the voice presents a question to the child based on the activity selected. Four images appear on the screen, and the child is asked to select the image, or images, which correctly respond to the question. The voice then advises whether the choice is correct or not.

The "Little Smart PC Fun" consists of a rectangular shaped plastic housing which folds open and shut. It contains an LCD screen, ten number buttons in different shapes, four arrow buttons, and an activity selector in the shape of a mouse with a transparent torso. There are built-in sound effects and songs, and, as with the "Smart Start Discover", the user is able to select an activity, and respond to the voice prompts by taking certain actions.

The "Little Smart Magic Keys" is a 24 note piano keyboard programmed to play nursery rhymes, make various animal and instrument sounds, and play various rhythms. When the user selects an "animal voice" from the six available options, the keys produce a musical note in the voice selected. Additionally, the user can select a musical instrument sound from the six choices available. The item is programmed to play 14 songs and the user can operate the unit in seven different modes, ranging from free play to programmed play.

The applicable subheading for the "Smart Start Discover" and the "Little Smart PC Fun" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, having individual functions, not specified or included elsewhere in Chapter 85. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the "Little Smart Magic Keys" will be 9503.50.0020, HTS, which provides for toy musical instruments and apparatus. The rate of duty will be free.

In your request, you state that you believe these three items should be classified under subheading 9503.50.0020, HTS, the provision for toy musical instruments and apparatus. With the exception of the "Little Smart Magic Keys", we do not consider these items to be classifiable as toy instruments since they are not designed for amusement purposes, but rather as educational tools for children.

This ruling is being issued under the provisions of Section 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 David Curran at 212-466-5680.

Sincerely,

Roger J. Silvestri

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