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NY 853207


June 13 1990

CLA-2-84:S:N:N1:110 853207

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.21.0000; 8472.90.8000; 8473.21.0000

Ms. Elizabeth Broughton
SMK Intelligent Technology Inc.
P.O. Box 364
Port Washington, N.Y. 11050

RE: The tariff classification of a programmable calculator and its accessories from Hong Kong.

Dear Ms. Broughton:

In your letter dated May 21, 1990, you requested a tariff classification ruling.

The merchandise under consideration involves a programmable calculator, known as BMC, along with a BMC printing device and cartridges. The programmable calculator consists of a keyboard, computer screen, and can handle programs up to 512Kb. This stand-alone calculator is battery operated, and also has an AC adaptor. Its main function is to handle highly complicated mathematical and statistical functions used in the marketing of financial services. The calculator can, but need not incorporate a BMC printing device. The printing device utilizes rechargeable, built-in energy cells which can hold over 3000- lines of text per charge. The calculator functions with programmable cartridges. These cartridges are in board form, and can be programmed by either the user or the manufacturer. The cards hold up to 1.4MB of memory, and can be erased and re- programmed.

The BMC programmable calculator is not capable of performing digital processing functions such as executing without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run. Therefore, they cannot be considered to meet the definition of digital processing machines as defined in 5(A)(a) of Chapter 84 Legal Notes of the Harmonized Schedule of the United States.

The applicable subheading for the BMC programmable calculator, printing device, and a cartridge if imported together will be 8470.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electronic calculating machines incorporating a printing device. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the BMC printing device when imported separately will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the cartridges when imported separately will be 8473.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of electronic calculating machines of subheading 8470.21. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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