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NY C81952

December 22, 1997

CLA-2-85:RR:NC:1: 112 C81952


TARIFF NO.: 8543.89.9695

Mr. Anthony D. Melendez
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of electronic learning devices from China

Dear Mr. Melendez:

In your letter dated November 19, 1997 you requested a tariff classification ruling.

As indicated by the submitted samples, there are five items in question, as follows:

- Talking Wiz Kid Power Mouse Deluxe - Code 54-29-40 - Smart Start Future - Code 54-29-42
- Smart Start Premier Plus - Code 54-29-43 - Little Smart Alphabet Desk - Code 54-29-44 - Little Smart Playtime - Code 54-19-48

Each of these models is battery operated. The Little Smart Alphabet Desk and the Little Smart Playtime are designed for children ages 3 to 6 and their focus is on letters, numbers and shapes. The remaining models are intended for children up to ages 8 to 10 and are more sophisticated in that they have the capacity to handle spelling, mathematics, puzzles and music functions.

The applicable subheading for these items will be 8543.89.9695, 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 3.1 percent ad valorem. For merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1998, the rate of duty will be 2.9 percent ad valorem.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 David Curran at 212-466-5680.


Robert B. Swierupski

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