NY 853207
June 13 1990
CLA-2-84:S:N:N1:110 853207
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
New York Seaport