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NY B87857

July 24, 1997

CLA-2-84:RR:NC:1:110 B87857


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 "ComQuest Explorer" 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 AO735 "ComQuest Explorer" which is a learning device targeted for children ages 5 and up. It is approximately 9 1/4 inches in length by 8 inches in width, and it has a height of approximately 2 1/4 inches. This device incorporates a LCD display, a QWERTY keyboard, includes a mouse and mousepad; and is compatible with a "Team Concepts Power Printer".

The "ComQuest Explorer" 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 music and time activities, mini text processor, talking clock, and talking calculator activities. There are also word, spelling, math, and memory games.

Noting Legal Note 5(A) to Chapter 84, the "ComQuest Explorer" 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" since it performs office related functions such as typing, information retrieval, and calculating activities. NY Ruling Letter B87631 was the subject of a similar device.

The applicable subheading for the model number AO735 "ComQuest Explorer" 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.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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