CLA-2-84:RR:NC:1:110 R00941
Ms. Ann Lister
Texas Instruments Inc. E&PS
13601 Independence Parkway
Fort Worth, TX 76177
RE: The tariff classification of a calculator slide covers from Taiwan.
Dear Ms. Lister:
In your letter dated October 14, 2004 you requested a tariff classification ruling.
The merchandise under consideration is a plastic “slide cover” for Texas Instruments calculators. From the information provide by Texas Instruments, these calculators are hand-held or pocket size in design and feature a full function keypad with a liquid crystal display (LCD). They also feature solar power. The slide covers for these calculators perform two distinct functions. They slide onto the calculator face to protect it from damage when not in use thereby restricting light from entering the solar cells and in turn, powers down the calculator. The second function the slide cover performs is that of a base or stand with its four rubber feet/pads. The Texas Instruments calculators can be attached to a computer by cable for downloading data. The slide cover also slides onto the underside of the calculators providing a non-skid flat stable stand for use on a desktop or table.
The slide covers may be imported separately as an accessory in six different colors other that the classic “grey” of the original cover that is imported with the calculators packaged together for retail sale. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. When imported with the calculator, the slide covers meet the interpretation of a set under GRI 3(b). Although the ENs to heading 84.73 excludes covers, it allows stands for machines of heading 8470. As stated above, the slide covers perform additional functions specific to the machine for which it is designed.
The applicable subheading for the slide cover imported with the calculator 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 functions…: Electronic calculators capable of operating without an external source of electric power…: Display only.” The general rate of duty will be free.
The applicable subheading for the slide cover imported individually will be 8473.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8470: Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29.” The general rate of duty will be free.
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,
National Commodity
Specialist Division