In ruling NY N310447, Customs and Border Protection (CBP) discussed the Kurio Next Tablet, a portable personal computer intended for use by children ages three and older. The tablet comes preloaded with the Android 8.1 Oreo operating system and is equipped with a quad core processor, a 16 GB storage, a 7” touchscreen display, a speaker, wireless connectivity, front and rear cameras, a micro SD card slot, a micro USB port, and a 2580 mAh rechargeable battery. The tablet will be imported in retail packaging along with a power adapter, a protective bumper, a USB cable, and a user manual.
In use, the tablet introduces children to computing technology for the purpose of learning and entertainment. The tablet offers preloaded applications such as web browsing, music and video streaming, interactive games, and other applications that can be installed through Google Play Store or Kidoz store. Key features of this tablet are internet filtering, where a parent monitors online activity; time control management, which allows parents to limit screen time; and application management, which allows a parent to monitor and manage applications residing on the device.
CBP found that the tablet satisfies the requirements set forth in Chapter 85 Note 5(A) to be considered an automatic data processing (ADP) machine. Thus, CBP determined that the applicable subheading of the Kurio Next Tablet is 8471.30.0100, HTSUS, which provides for “Automatic data processing machines and units thereof; Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard, and a display.” The general rate of duty will be Free.