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NY B87631




July 22, 1997

CLA-2-84:RR:NC:1:110 B87631

CATEGORY: CLASSIFICATION

TARIFF NO.: 8472.90.9550

Mr. A. Arndt
Team Concepts North America, Ltd.
331 Eisenhower Lane South
Lombard, IL 60148

RE: The tariff classification of a "Junior Computer Plus" from China.

Dear Mr. Arndt:

In your letter dated July 8, 1997, you requested a tariff classification ruling.

The merchandise under consideration involves a model number A0170 "Junior Computer Plus" which is a learning device targeted for children age 5 and up. It is approximately 8 3/4 inches in length by 8 inches in width, and it has a depth of approximately 2 inches. This device incorporates a LCD display; a QWERTY keyboard, and it includes a mouse.

The "Junior Computer Plus" is a multi functional unit which incorporates a base for placing it on the table. This electronic data bank features various activities for reinforcing children's learning skills. Among the activities are spelling, number, and musical activities. There are also riddle, memory, and grammar games. This device can function in 1 or 2 player mode. NY Ruling Letter B86267 was the subject of a similar device.

Noting Legal Note 5(A) to Chapter 84, the "Junior Computer Plus" would not meet the definition of a digital processing unit. Noting the Explanatory Notes to the Harmonized Tariff Schedules for heading 8472, this device would meet the definition of an "office machine". It appears to be principally designed and used for data storage and retrieval functions.

The applicable subheading for the model number A0170 "Junior Computer Plus" will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 2.6 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 Art Brodbeck at 212-466-5490.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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