B85089 B8 Ruling Active

The tariff classification of a tennis racquet calculator from China.

Issued May 2, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8470.10.0040

Headings: 8470

Product description

The tariff classification of a tennis racquet calculator from China.

CBP rationale

The applicable subheading for the "Starmaker" tennis racquet calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for pocket-size data recording, reproducing and displaying machines with calculating functions; display only.

Full text

NY B85089 May 2, 1997 CLA-2-84:RR:NC:1:110 B85089 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Mr. Alan Marley Cogito Holdings Limited 44A Appleford Road Sutton Courtenay Oxfordshire, England OX14 4 RE: The tariff classification of a tennis racquet calculator from China. Dear Mr. Marley: In your letter dated April 23, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a pocket-size tennis racquet calculator which is known as "Starmaker". This device measures approximately 5 3/4 inches in length by 3 1/4 inches in width, and has 21 function keys. Its function keys include a temperature, calculator, and alarm keys. The "Starmaker" contains pre-measured tennis racquet data which permits a tennis player to adjust the string of a tennis racquet for optimal performance. The "Starmaker" cannot be freely programmed by the user. It is designed and marketed for use by tennis players. This article would meet the definition of a composite machine, since it incorporates both calculating, data recording, and information retrieval functions. The "essential character", noting GRI-3(b), is exemplified by the data recording, reproducing, and display functions. The applicable subheading for the "Starmaker" tennis racquet calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for pocket-size data recording, reproducing and displaying machines with calculating functions; display only. 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 National Commodity Specialist Division

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