CLA-2-84:S:N:N1:110 810152
Ms. Karen L. Sager
Smith Corona Corp.
P.O. Box 2020
Cortland, N.Y. 13045-2020
RE: The tariff classification of a telephone charge calculator
from Mexico.
Dear Ms. Sager:
In your letter dated May 1, 1995, you requested a tariff
classification ruling.
The merchandise under consideration involves a telephone
charge calculator that is designed to tally the telephone calls
made from each telephone extension, calculate the appropriate
telephone charge based on programmed rates, and to accumulate the
total telephones for inclusion into a report at the end of a
billing cycle. This device is a small "laptop" style machine
that consists of a keyboard for programming the individual
business's telephone charge structure, a liquid crystal display
for displaying the results of the hardware diagnostics and
program parameters, and an electronic printed circuit board
designed to operate the program that calculates the charges.
The telephone charge calculating machine is attached to the
company's telecommunications switching device where it monitors
or "listens" to where the switching device directs telephone
activity. There is only a one way transmission of data, from the
switching device to the telephone charge calculating machine.
Once the information is transmitted, the telephone charge
calculating machine calculates the cost associated with that
activity via the software programmed into the machine based on
the company's telephone rate structure (i.e. $.50 for a local
call).
This telephone charge calculator is designed only to run a
single program to calculate telephone charges. The software
required to operate this device is not present at the time of
importation. Although it is lacking the operational software at
the time of importation, the telephone charge calculator has the
essential character of a finished product. It therefore would be
classified as a finished article noting GRI-2(a).
We would consider this article to be a composite machine,
since it incorporates both calculating, input, and output
components. The essential character, noting GRI-3(b), is
exemplified by the calculating function.
The applicable subheading for the telephone charge
calculator will be 8470.29.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other electronic
calculating machines. The rate of duty will be 3.3 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
New York Seaport