United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY L89191 - NY L89275 > NY L89214

Previous Ruling Next Ruling
NY L89214

December 27, 2005

CLA-2-84:RR:NC:1:110 L89214


TARIFF NO.: 8472.90.9080

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of an electronic language tutor from China.

Dear Ms. Bauman:

In your letter dated November 23, 2005 on behalf of your client Franklin Electronic Publishers you requested a tariff classification ruling.

The merchandise under consideration is a portable electronic Spanish to English and English to Spanish tutor, style number BSI-1900. From the information provided by you for this ruling request, the BSI-1900 is a battery powered device measuring approximately 5.6 inches by 3.8 inches and is .7 inches thick when closed and is designed with a flat base that is suitable for placing on a desk or table. When opened, the hinged top features a LCD (Liquid Crystal Display) screen capable of displaying up to 8 lines of text. The lower half of the BSI-1900 features a typewriter style keyboard with upwards of 18 additional function keys and an audio output speaker providing the user with clearly spoken words and pronunciations. The BSI-1900 also features a SD card slot and is imported with a carrying case and four MMC/SD Cards (Britannica’s® Concise Encyclopedia, Merriam-Webster Collegiate® Dictionary and Franklin’s® Thesaurus, Speaking Language Translator offering Audio Translations in 5 languages and the World Almanac and Book of Facts). There are no data recording or calculating functions.

With the presents of the dictionary, thesaurus and encyclopedia, this electronic device appears to be more than a simple learning device and presents a legitimate use in an office environment. The term "office machines" is to be taken in a wide general sense to include all machines used in offices, shops, factories, workshops, schools, railway stations, hotels, etc., for doing "office work" (i.e., work concerning the writing, recording, sorting, filing, etc., of correspondence, documents, forms, records, accounts, etc.). (Emphasis added).

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 Franklin BSI-1900 meets the definition of “goods put up in sets for retail sale.” As per 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 BSI-1900 clearly provides the essential character of this set.

The applicable subheading for the BSI-1900 will be 8472.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other office machinesOther: Other: Other.” The general rate of duty will be 1.8 percent ad valorem.

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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: