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August 5, 1999

CLA-2-84:RR:NC:1:110 E85534

CATEGORY: CLASSIFICATION

TARIFF NO.: 8471.60.9090; 8524.39.4000

Mr. Machiko Celli
Nippon Express USA, Inc.
P.O. Box 2487
South San Francisco, CA 94083-2487

RE: The tariff classification of a “Zowie Playzone” from China

Dear Mr. Celli:

In your letter dated July 26, 1999, on behalf of Siix USA Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves a Zowie Playzone, which is a sophisticated “smart toy” that allows children to play with physical objects (e.g. figurines) and have the power of the computer contribute to the play experience.

Each Zowie Playzone consists of the following: a- A plastic playset (such as Redbeard’s Sea Quest) with figurines and objects that the child can place at arbitrary locations on the playset. b- A cable to connect the playset to a PC running Windows 95 or Windows 98 c- A CD-ROM that contains software.

The plastic playset has embedded in it a sensing surface connected to a printed circuit board, also enclosed inside the playset. The printed circuit board contains two integrated circuits. One IC is mostly analog, while the other is entirely digital. The digital IC contains as a component a standard microcontroller core. The electronic components in the playset communicate with the PC over a cable that connects to the PCs serial port. There are several kinds of software that work in conjunction with the playset. The digital IC in the playset has embedded inside it a ROM memory containing a bootloader program.

Essentially the electronic playset functions much like a mouse or other ADP input units. The user controls the PC action by playing with the figures on the Playzone. Noting Legal Note 5 (B) to Chapter 84, the electronic playset would appear to meet the definition of a “unit” of an ADP system. The “Zowie Playzone” is imported and marketed in a retail package, and would meet the definition of a retail set as per GRI-3 (b). The essential character of this retail set would be exemplified by the electronic playset. Noting Legal Note 6 to Chapter 85, the CD-ROM software would however be separately classifiable.

The applicable subheading for the “Zowie Playzone” will be 8471.60.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other input units. The rate of duty will be free.

The applicable subheading for the CD-ROM software will be 8524.39.4000, HTS, which provides for other media for reproducing representations of instructions, data, sound, and image, recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an ADP machine. The rate of duty will be 0.9 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 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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