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NY L81440

December 23, 2004

CLA-2-84:RR:NC:1:110 L81440


TARIFF NO.: 8471.30.0000

Ms. Liza V. Schaeffer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Counselors At Law
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a portable data processing machine from Japan.

Dear Ms. Schaeffer:

In your letter dated December 6, 2004 on behalf of your client Casio Inc. you requested a tariff classification ruling.

The merchandise under consideration is the Casio ClassPad 300. A working sample of this item was submitted with your ruling request and will be returned to you. The ClassPad is a battery operated handheld Computer Algebra System (CAS) and Graphics calculator. This item is constructed of molded plastic and measures approximately 7½ inches by 3¼ inches by 1 inch and weights approximately 280.0g. The ClassPad is imported with a front cover attached to the unit and doubles as a base when removed from the front and attached to the back, one Stylus, USB (Universal Serial Bus) Cable for data transfer to a PC (personal computer), 3-pin Cable for unit-to-unit data transfer, add-in software system with flash memory and a ClassPad Utilities CD-ROM.

The ClassPad features a 3½ by 2½ inch LCD (liquid crystal display) touch screen display, full numeric and algebra keypad with additional function keys. The ClassPad is described as the natural evolution of the graphing calculator. The touch screen features drop down menus for various functions, Windows type icons and a full functioning screen based keyboard. It lets the user input expressions and displays expressions as they appear in a textbook, perform factorization of expressions, calculation of limit values of functions and other mathematical operations. It has a fully functional spreadsheet application with text for formulas. The ClassPad comes with Program-Link software for Windows® and versatile graphing tools for 3D graphing and drawing of geometric figures. Additional programs can be downloaded from the ClassPad Website. This site includes games such as checkers, chess, Maze3D, etc., and Utility applications such as Task 300, CasPaint, Codes, etc. The Standard BASIC Library available at the website, is a collection of functions put together by various programmers to expand the functionality of the BASIC language and to aid programmers in making smaller and more powerful programs. Additional programs can be written for the ClassPad using BASIC. It is based on the OS Version 1.24 (Operating System) with 500DB of Flash ROM and 4MB for add-in applications. The ClassPad 300 goes beyond a scientific/graphing calculator. As described, it meets Chapter 84, Note 5 (A)(a).

As stated above, the ClassPad 300 will be imported packaged for retail sale with the Stylus, USB Cable, 3-pin Cable, Front Cover, CD-ROM software, batteries and Quick Start Guide.

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. As imported, the Casio ClassPad 300 meets the definition of a set and the ClassPad is the component which gives this set its essential character.

It is noted that the ClassPad 300 will be packaged with software in the form of a CD-ROM, which must be classified in accordance with Legal Note 6 to chapter 85. Note 6, states: “This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended.” The CD-ROM software must be installed into apparatus other than the ClassPad 300. Accordingly, since the CD-ROM is entered with an article other than the apparatus for which it is to be installed, the CD-ROM software need not be separately classified.

The applicable subheading for the Casio ClassPad 300 will be 8471.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Automatic data processing machines and units thereofPortable digital automatic data processing machines, weighing not more that 10 kg, consisting of at least a central processing unit, a keyboard and a display.” 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.


Robert B. Swierupski

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