United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY L89191 - NY L89275 > NY L89213

Previous Ruling Next Ruling
NY L89213





December 27, 2005

CLA-2-84:RR:NC:1:110 L89213

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040; 8470.10.0060; 8472.90.9080

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of electronic dictionaries and a language translator from China.

Dear Ms. Bauman:

In your letter dated November 22, 2005 on behalf of your client Franklin Electronic Publishers you requested a tariff classification ruling.

The merchandise under consideration consists of five portable electronic dictionaries and a language translator. The merchandise is identified as the Merriam-Webster Electronic Dictionary MWD-450, Merriam-Webster Collegiate Dictionary SCD-1870, Merriam-Webster Dictionary & Thesaurus MWD-1470, Merriam-Webster Spanish-English Speaking Dictionary BES-1850 and the 12 Language Translator TG-450. From the information provided by you for this ruling request, all items are battery-powered devices with Liquid Crystal Displays (LCD).

The Merriam-Webster Electronic Dictionary MWD-450 measures approximately 5 inches by 3 inches and is .9 inches thick when closed. A hinged top protects this device when closed. When open, the base of the MWD-450 features an LCD and full function keyboard with additional function keys for navigating through the various functions. These functions include an 80,000 word dictionary with 274,000 definitions, an electronic organizer databank, clock and calculator.

The Merriam-Webster Collegiate Dictionary SCD-1870 measures approximately 5.1 inches by 3.5 inches and is .5 inches thick. With Franklin’s ClariSpeech technology, the SCD-1870 is a talking dictionary that provides clear pronunciations of over 200,000 words and 500,000 synonyms. On the face of this device are the LCD and a full function keyboard with additional function keys for navigating through the various functions. These functions include the dictionary, an electronic organizer databank, clock, calculator, headphone jack, PC link, speaker and Book Card Slot, which allow the use of additional Franklin titles.

The Merriam-Webster Dictionary & Thesaurus MWD-1470 measures approximately 3.4 inches by 4.4 inches and is .9 inches thick. The MWD-1470 is similar in design to the SCD-1870 with the exception of the sound technology. On the face of this device are the LCD and a full function keyboard with additional function keys for navigating through the various functions. These functions include the dictionary and thesaurus, an electronic organizer databank, clock, calculator, currency/metric converter, interactive games, headphone jack, PC link and Bookman III Card Slot.

The Merriam-Webster Spanish-English Speaking Dictionary BES-1850 measures approximately 5.6 inches by 3.9 inches and is .6 inches thick. The BES-1850 is similar in design to the MWD-450 with a hinged top to protect the LCD and keyboard. However, this is a bilingual speaking dictionary that provides instant access to 5,000,000 total translations to and from Spanish and English in clearly spoken words. Under the protective lid are the LCD and a full function keyboard with additional function keys for navigating through the various functions. These functions include the dictionary, PC link and headphone jack. From a sample provided to this office, the BES-1850 also featured an electronic organizer databank, calculator, and appears to be in the same class or kind as a pocketsize data recording, reproducing, and displaying machines. It also appears to have the capabilities to output data to a Bookcard as well as output data as sound in spoken words.

The 12 Language Translator TG-450 is similar to the MWD-450 in appearance with a hinged top to protect the LCD and keyboard, however this device measures approximately 4.8 inches by 6 inches and is .7 inches thick and is designed with a flat base that is suitable for placing on a desk or table. Under the protective lid are the LCD and a full function keyboard with additional function keys for navigating through the various functions. These functions include 12 different language translations of over 400,000 words and phrases with spell correction, electronic organizer databank, calculator, local/world clock, currency/metric converter and a EURO converter.

With the exception of the 12 Language Translator all meet the size requirements of Chapter 84, Note 8, HTS, for the term “pocket-size” as it applies to heading 8470, HTS. The 12 Language Translator is larger in size and does not conform to the size requirement of heading 8470, HTS. With its numerous features, the12 Language Translator appears to present a legitimate use in an office environment. The term "office machines" is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, schools, railway stations, hotels, etc., for doing "office work."

The applicable subheading for the Merriam-Webster Electronic Dictionary MWD-450 will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functionsElectronic calculators capable of operating without an external source of electric powerDisplay only.” The general rate of duty will be free.

The applicable subheading for the Merriam-Webster Collegiate Dictionary SCD-1870 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 functionsElectronic calculators capable of operating without an external source of electric powerOther.” The general rate of duty will be free.

The applicable subheading for the Merriam-Webster Dictionary & Thesaurus MWD-1470 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 functionsElectronic calculators capable of operating without an external source of electric powerOther.” The general rate of duty will be free.

The applicable subheading for the Merriam-Webster Spanish-English Speaking Dictionary BES-1850 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 functionsElectronic calculators capable of operating without an external source of electric powerOther.” The general rate of duty will be free.

The applicable subheading for the 12 Language Translator TG-450 will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machinesOther: Other: Other.” The general rate of duty will be 1.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: