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NY A82500




May 9, 1996

CLA-2-85:RR:NC:MA: 112 A82500

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.89.9090

Ms. Maureen D. Pearson
Katten Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, IL 60661-3693

RE: The tariff classification of "Little Smart Magic Letters" from China

Dear Ms. Pearson:

In your letter dated April 12, 1996, on behalf of Vtech Industries, Inc., you requested a tariff classification ruling.

As indicated in your request, and the accompanying specification sheet, the "Little Smart Magic Letters" is a battery operated device in a plastic housing with a carrying handle. It contains a 46 key membrane keyboard, a sliding activity mode selector, an LED screen, and a plastic stylus. The keyboard consists of letter, number and shape keys, as well as other function keys. In addition to the keyboard, the sliding activity mode selector can be used to choose activities which teach letters, objects, numbers, etc. through "verbal" instruction. A stylus and LED screen are also included and provide the ability to "write" on the pressure sensitive LED screen, thereby illuminating the chosen areas.

The applicable subheading for the "Little Smart Magic Letters" will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus,..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.4 percent ad valorem.

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 David Curran at 212-466-5680.

Sincerely,

Roger J. Silvestri

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