The tariff classification of two pocket-size data recorders from China.

NY H80324 May 4, 2001 CLA-2-84:RR:NC:1:110 H80324 CATEGORY: Classification TARIFF NO.: 8470.10.0060; 9013.80.9000 Ms. Gilda E. Jennings Kmart Corporation Resource Center 3100 West Big Beaver Rd. Troy, MI 48084-3163 RE: The tariff classification of two pocket-size data recorders from China. Dear Ms. Jennings: In your letter dated April 18, 2001, on behalf of Kmart Corporation you requested a tariff classification ruling. The merchandise under consideration is the “Touch Screen Databank and Calculator” (code #18-79-41) and the “Magic Digital Organizer” (code #18-79-40). The “Touch Screen Databank and Calculator” is a 3K-memory device measuring approximately 3 inches wide by 4½ inches in height and is ½ inch thick. This organizer is battery powered and features a liquid crystal display (LCD) touch screen measuring 2 by 2¼ inches. There are three lines of 14 characters on the top of the display; the remaining area of the display is used for the touch screen input of various characters using the on screen key board and controls. There are seven buttons positioned on the face of the “Touch Screen Databank and Calculator” used for on/off power, up and down arrows, calculator on, phone list display, memo and time display commands. This organizer is also a full-featured ten-digit calculator, stores names, telephone, fax, cell, pager and Email numbers. It also features an event scheduler, seven metric conversions, 5 currency conversions, world time for 29 cities, and clock with alarm. Noting Legal Note 8 to Chapter 84, of the Harmonized Tariff Schedule of the United States (HTS), the “Touch Screen Databank and Calculator” meets the term “pocket-size” as applied to machines for the purposes of heading 8470. The “Magic Digital Organizer” is a digital interactive data organizer that can download data from a personal computer (PC). It measures approximately 4 inches in length by 1 inch in width and is ½ inch thick. There is a small “D” ring fastener mounted on an attached 1-inch long chain for safely securing this device from accidental loss. The “Magic Digital Organizer” features a liquid crystal display screen (LCD) measuring 1¾ by ½ inch with two display lines of 10 and 12 characters. The user can store up to 120 names and phone numbers. This organizer features a time, date and alarm display, world time clock for 100 cities, store birthdays and important event reminders with melody sounds, a fortuneteller, and lucky seven games. The “Magic Digital Organizer” is a battery powered, self-contained device operating without any external support. This device does not have a calculating function necessary for classification in subheading 8470, HTS. Noting Legal Notes 5(A) and (B) to Chapter 84, HTS, the “Magic Digital Organizer” does not meet the conditions of an automatic data processing machine (ADP) or unit of an ADP machine under heading 8471, HTS. It is shaped to fit in the palm of the hand and does not have a base for placing on a table, desk, etc., typical for use in an office environment. Although not dispositive or legally binding, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs), which constitute the official interpretation of the HTS at the international level, may be utilized. The ENs provide a commentary on the scope of each heading of the HTS, and is generally indicative of the proper interpretation of these headings. Since the “Magic Digital Organizer” does not have a base for fixing or for placing on a table, desk, etc., it does not meet the term “office machines” and is excluded from classification under heading 8472 as noted in Heading 84.72 of the ENs. The applicable subheading for the “Magic Digital Organizer” will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Liquid crystal devices not constituting articles provided for more specifically in other headings…Other devices, appliances and instruments: Other.” The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the “Touch Screen Databank and Calculator” will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Calculating machines and pocket-size data recording reproducing and displaying machines with calculating functions…Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions: Other.” The rate of duty will be free. 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 Eileen S. Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division