The tariff classification of an electronic lister from China

NY M84098 June 30, 2006 CLA-2-85:RR:NC:N1:112 M84098 CATEGORY: Classification TARIFF NO.: 8543.89.9795 James La Femina President, The Jayel Co., LLC 3050 NE 47th Ct. Suite 302 Fort Lauderdale, FL 33308-5371 RE: The tariff classification of an electronic lister from China Dear Mr. La Femina, In your letter dated June 2, 2006, you requested a tariff classification ruling on behalf of Smart Shopper, Inc. of Solon, Ohio. The item concerned is the Smart Shopper. It is a rectangular, battery-operated, electronic device made of hard plastic with a brushed aluminum face. It has four buttons on its face as well as an LCD screen imbedded in its upper portion and an open slit near the bottom of its face. There are holes in a circular pattern underneath the LCD screen that are above an enclosed microphone. The item measures approximately 7 ½” in length X 4” in width X 1 ¼” in thickness and comes with two roles of thermal paper and a magnet. An alternate model of the item, if produced, will also come with a 6-volt DC input receptacle. The purpose of the item is to capture and print out a list of errands and/or goods. The LCD screen displays actions and commands, shows names of goods, shows categories of goods and shows words spoken into the microphone of the Smart Shopper; there are two thousand pre-programmed errand/good names stored in its memory. The open slit issues thermal paper lists. The buttons are used to Record (utilizing the installed Voice Recognition software), Select, Print and Move up-and-down on words shown on the LCD screen. You propose classification of the Smart Shopper in subheading 8520.10 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ … sound recording apparatus … : Dictating machines not capable of operating without an external source of power”. Since the Smart Shopper is capable of operating without an external source of power (batteries), it is not classifiable in this subheading. Further, the Smart Shopper is not classifiable in HTSUS heading 8520 per the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System which represents the official interpretation of the tariff at the international level and facilitates classification under the HTSUS by offering guidance in understanding the scope of the headings. EN 85.20 states “ … “sound recording apparatus” means … it [is] … used … to reproduce the original sound-wave.”; the Smart Shopper does not do this. The applicable classification subheading for the Smart Shopper (both models) will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division