CLA-2-84:RR:NC:1:110
Ms. Sarah O’Hare O’Neal
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of a calculator from China.
Dear Ms. O’Hare O’Neal:
In your letter dated January 30, 2007, you requested a tariff classification ruling on behalf of your client Casio, Incorporated.
The merchandise under consideration is the Casio Graphing Calculator, Model CFX-9850GC Plus. A sample of this calculator was submitted in its imported condition and will be returned to you. This sample is packaged within a blister card with an instruction booklet, 4 AAA batteries, SB-62 cable and a plastic snap-on removable hard cover.
The Casio Graphing Calculator is a hand-held, battery-powered scientific calculator, which measures approximately 7 inches in length by 3½ inches in width, and has a depth of approximately 1 inch. This calculator features a 21-column by 8-line, 127 by 63 dot three-color liquid crystal display (LCD) screen measuring approximately 2½ inches wide by 1½ inch high. The Casio Graphing Calculator features a full 40-button alphanumeric keypad with 6 additional pre-programmed function keys and one additional 4-position key for use in navigating through the user-friendly icon menu. Additional features include a back up battery, 64 KB of total memory, calculator-to-television interface and data transfer to and from another calculator or label printer with the included SB-62 cable. Additionally, this calculator is capable of transferring data to a personal computer (PC) when the proper software is installed onto the PC, and the calculator is connected to the PC via a FA-123 cable, all optional. This calculator has no sound feature.
As imported above, the Casio Graphing Calculator meets the definition of “goods put up in sets for retail sale.” According to GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The scientific calculator clearly provides the essential character of this set.
The applicable subheading for the Casio Graphing Calculator, Model CFX-9850GC Plus will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions…Electronic calculators capable of operating without an external source of electric power…Display only.” The general rate of duty will be free.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division