CLA-2-84:RR:NC:1:110 B86267
Mr. A. Arndt
Team Concepts North America, Ltd.
331 Eisenhower Lane South
Lombard, IL 60148
RE: The tariff classification of a Comquest Smart Station from China.
Dear Mr. Arndt:
In your letter dated May 27, 1997, you requested a tariff classification ruling.
The merchandise under consideration involves a model A0700 Comquest Smart Station that is basically a learning device for middle school children for performing such functions as word processing, game functions, data bank/retrieval, calculations, and homework helper functions.
The Smart Station operates by itself but can also be connected to a color TV for full color animation. It is approximately 10 inches in length and width, incorporates an LCD display, a full-stroke keyboard, and a mouse. Although not included, a PC Link 2 accessory can connect the device to a computer. This multi functional device incorporates a base for placing it on a table. The electronic data bank includes such tools as address book, scheduler, calculator, unit conversion, clock, alarm, stopwatch, and doodle faces. By connecting this device to a dedicated "Power Printer", the Smart Station can produce documents, letters, and greeting cards.
Noting Legal Note 5 (A) to Chapter 84, this device would not meet the definition of a digital processing unit. Although performing word processing functions, this device performs numerous other functions, such as data storage and retrieval, game functions, homework helper functions such as dictionary skills, vocabulary, and spelling and grammar tutorials. Noting the Explanatory Notes to the HTS, for heading 8472, this device would meet the definition of an "office machine", and appears to be principally designed and used for data storage and retrieval functions.
The applicable subheading for the Smart Station will be 8472.90.9000, 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.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division