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NY E81177

April 29, 1999

CLA-2-84: RR:NC:1:110 E81177


TARIFF NO: 8470.10.0040; 8471.60.5400

Mr. Brian D. DuJardin
Kmart Corporation
Resource Center
3100 West Big beaver Road
Troy, MI 48084-3163

RE: The tariff classification of a Geostar Math Whiz and a Power printer from China.

Dear Mr. DuJardin:

In your letter dated March 30, 1999, you requested a tariff classification ruling.

The merchandise under consideration involves a model 64-61-90 Gesture Math Whiz, and a model 64-63-59 T.C. Power Printer Plus.

The Gesture math whiz is basically an electronic device that functions as a calculator and an electronic game that improves math skills. It is designed for ages 6 and up and is approximately six inches in width and about 4 ½ inches in length that resembles an oval shape. As a calculator, the Math Whiz performs all of the arithmetic calculations, and as a learning tool provides hundreds of drill games that sharpens your mental math skills. The keyboard incorporates 23 function keys and a LCD display screen. The Math Whiz is provided power by 2 AAA batteries.

The T.C. Power Printer Plus is a full-size plain paper ink-jet printer that is designed for use with various electronic learning aids and learning aids that support Epson’s 9 or 24-pin dot-matrix printers used with ADP systems. This printer uses a standard 8.5” x 11” and A4-size paper, and can print near letter quality and draft printing modes. It incorporates a HP 51604A inkjet cartridge, requires 6 x C or UM-2 Alkaline batteries, and is A/C adaptable. Although designed primarily for various electronic learning aids, this printer is capable of connection through its parallel port, to Leas that support Epson’s 9 0r 24-pin dot matrix printers used with ADP systems. Noting Legal Note 5 (D) to Chapter 84 of the HTS, this printer would thus meet the definition of a “unit” of an ADP system of heading 8471.

The applicable subheading for the Gesture Math Whiz will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power. The rate of duty will be free.

The applicable subheading for the T.C. power printer will be 8471.60.5400, HTS, which provides for assembled printer units incorporating at least the media transport, control and print mechanism. The 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 Art Brodbeck at 212-637-7019.


Robert B. Swierupski

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