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NY C81924

November 28, 1997

CLA-2-84:RR:NC:1:110 C81924


TARIFF NO.: 8472.90.9550

Ms. Sandra Liss Friedman
Barnes Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016

RE: The tariff classification of an electronic recipe organizer from Malaysia.

Dear Ms. Friedman:

In your letter dated November 18, 1997, on behalf of Brother International Corp., you requested a tariff classification ruling.

The merchandise under consideration involves an electronic desk-top recipe organizer which is known as the model KA-1000 "Kitchen Assistant". The Kitchen Assistant is a storage organizer, data processing and retrieval device which enables the user to retrieve kitchen recipes at the touch of a button.

The model KA-1000 Kitchen Assistant incorporates a LCD screen with adjustable contrast, a typewriter style keyboard, a thermal tape printing unit, five built-in timers, two memory card expansion slots, and a base for placing this device on a desk, table, or counter. It is approximately 8.4 inches wide by 6.1 inches tall, 5.9 inches deep, and weighs 2.1 pounds. The Kitchen Assistant operates on four AA batteries, or with an AC adapter, which are included. This devices is preprogrammed with 75 recipes, and a 200 word glossary of cooking terms.

The KA-1000 Kitchen Assistant functions as a desk-top electronic recipe organizer, storage, data processing and retrieval device that enables the user to retrieve recipes at the touch of a button. The user may enter his own recipes, choose from pre-programmed ones, sort by name or main ingredient, plan meals, check nutritional analysis of provided recipes, and suggest recipes based on the ingredients that the user has on hand.

As per Legal Note 5(A) to Chapter 84, the KA-1000 Kitchen Assistant would not meet the definition of a digital processing unit. However, this device would appear to meet the definition of an office machine. Note that the Explanatory Notes of Heading 8472 indicates that the term "office machines" is to be taken in a wide general sense. This definition would therefore encompass machines used in offices, workshops, hotels, etc., that perform "office work" such as recording, sorting, data input, display, and printing. The KA-1000 Kitchen Assistant is also similar to the desk-top organizers noted in NY Ruling Letters 888875 and NY 888877.

The applicable subheading for the model KA-1000 "Kitchen Assistant" will be 8472.90.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 2.6 percent ad valorem.

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 Art Brodbeck at 212-466-5490.


Robert B. Swierupski

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