WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
84.70 - Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-frankin machines, ticket-issuing machmes and similar machines, incorporating a ca culating device; cash registers. f 8470.10 - Electronic calculators capable of operation without an external source of electric power and ocket-size data recording, reproducing and displaying machines with calcu ating functions !/ - Other electronic calculating machines : 8470.21 - - Incorporating a printing device 8470.29 - - Other 8470.30 - Other calculating machines 8470.50 - Cash registers - Other 8470.90 All machines of this heading, except for certain cash registers, have one common characteristic in that they include a calculating device enabling them to add together at least two figures each comprising several digits. It should be noted that devices which merely count or add one b one are not regarded as calculating devices (e.g., devices incorporated in certain stamp af ixing machines, revolution counters, roduction counters). The machines of this heading may be manually or electrically operated' The calculation operations are performed mechanically or by electro-magnetic, electromc or fluidic devices. fY (A CALCULATING MACHINES AND POCKET-SIZE DATA RE ORDING, RF,PRODUCING AND DISPLAYING MACHINES WITH CALCULATING FUNCTIONS This group comprises a wide range of calculating machines varying from the simplest which can only add and subtract to more complex machines whch can perform the our arithmetic operations and several other types of calculations (e.g., extract square roots, raise a number to a given power and carry out trigonometric calculations). It includes, in particular, ocket electronic calculators and office electronic calculators, whether or not programmable. !his oup also includes ocket-size data recording, reproducing and displaying machines with calcu ating functions (see ote 8 to this Chapter). ?= !? Electronic rogrammable calculators differ fiom automatic data processing machines, in particular, I! y the fact that they cannot execute, without human intervention, a program which requires them to modify their execution, by logical decision unng the processing run. These calculators incorporate a microprocessor designed to carry out complex mathematrcal operations. s~~~~~~~~~ Calculating machines comprise the following main parts : (1) Manual arran ements for data input (stops or cursors, keyboard, etc.). However, they may have ancil ary facilities for the automatrc input of recurrent or preset data (readers for punched cards or tape, magnetic tape, etc.). p a (2) A calculatin device operated by a series of keys or by a program which may be fixed or may be mo ified by replacing the programming element or changing the program instructions. (3) Ap output device presenting the results in the form of a visual display or a pnnt-out. " Printer " machines incorporate a device for printing the result and sometimes also the preliminary data. However, calculating machines remain classified here whether or not comprising such a device. Calculating machines with a printing facility use numbers and a limited range of symbols. However, they differ from accounting machines in that they print vertically only, on paper bands or rolls. Some have ancillary facilities for recording the results in code on data media. Some of the components of these machines (calculating device, ancillary devices, etc.) may be built-in or be separate units connected by electric cable. (B) ACCOUNTING MACHINES These machines are designed to keep accounting books, accounting documents, etc. They combine the fimction of accounting (i.e., totalling a series of items with that of printing letters or symbols in addition to figures in order to provide an adequate escription of the accounting operation performed. d The structure of accounting machines is ap reciabl the same as that of calculating machines. In P addition to manual input arrangements or vana le data (e.g., debit-credit operations), like calculating machines they may be fitted with devices for reading punched cards or tape, ma etic ta e or cards, etc., to introduce recurrent data (account No., customer's name and sd$ss, etc or pre-set data (e.g., balance of account). Accounting machines have numeric or alpha-numeric printing devices which can print both vertically and horizontally; this is one of the features which distinguishes them from calculating machines. In most cases, these machines are designed to be used with specially printed forms such as pay slips, invoices, loose-leaf pages of day books, journals, ledgers, etc., or filing cards. Some of them can type simultaneously on two or more f o m (e.g., on the invoices and corresponding day book and ledger entries). They are often equipped with ap aratus for transcribing data onto data media in coded fonn. Some print in clear on a card an simultaneously transcribe the results in code on a magnetic track on the side of the card. These results can then serve as basic data for M e r processtng in the machine. i Like calculating machines, these machines may be in the form of a self-contained unit or consist of separate units to be electrically interconnected. (C) CASH REGISTERS This group comprises cash registers whether or not incorporating a calculating device. These machines are used in shops, offices, etc., to provide a record of all transactions (sales, services rendered, etc.) as they occur, of the amounts involved, the total of the mounts recorded and, in some cases, the code number of the article sold, quantity sold, time of transaction, etc. Data may be introduced either manually b means of a keyboard and a stop, lever or handle, or automatically, e.g., by means of a bar-coc?e reader. Like calculating and accounting machines, some cash registers also have ancillary facilities for the automatic input of recurrent or pre-set data (e.g., card or tape readers). Usually, the result is visually dis layed and printed, at the same time, on a ticket for the customer and on a tallyroll whic is periodically removed from the machine for checking purposes. R These machines are often combined with a till or drawer in which the cash is kept. d They may also incorporate or work in conjunction with devices such as multi liers for increasing their calculating c a ~ a c i pcalculators of change due, automa$c change spensers, trading stam dispensers, credit car readers, check digit verifiers, or appliances for transcribing all or art o the data on transactions onto data media in coded form. If presented separately, these evices are classified in their respective headings. a P This heading also covers cash registers working in conjunction, on-line or off-line, with an automatic data processing machine and cash registers which use, for example, the memory and microprocessor of another cash register (to which they are linked by cable) to perform the same functions. This group also includes terminals for electronic pa ent by credit or debit card. These terminals use the telephone network to connect to the inancial institution for authorisation and completion of the transaction, and to record and issue receipts indicating the amounts debited and credited. P @) OTHER MACHINES INCORPORATING A CALCULATING DEVICE These include : (1) Postage-franking machines; these print on the envelope a design in place of the postage stamp. The machtne has a non-reversible totalling device which adds u the total value of the postages printed. In addition the machine can often be used for ot er printing on the envelope (e.g., advertising slogans). E (2) Ticket-issuing machines used to issue tickets (e.g., clnema or railway tickets) at the same time recording and totalling the amounts involved; certain of these also print the ticket. (3) Totalisator machines for racecourses. These issue the tickets, record and total the amounts staked, and in certain complex machines also calculate the odds. Machines which only count the tickets, etc., issued, without totalising the amounts, are excluded (heading 84.72 or, if coin-operated, heading 84.76). PARTS AND ACCESSOFUES Sub'ect to the general provisions regarding the classification of parts (see the General Exp anatory Note to Section XVI), parts and accessories of machines of this heading are classified in heading 84.73. i The heading does not cover : (a) Data processing machines of heading 84.71. (b) Weighmg machines which total the weights (heading 84.23 or 90.16). (c) Slide rules, disc calculators, cylindrical calculators and other calculating instruments based on the slide rule or other mathematical calculating principle including, for instance, pocket-type adding and subtracting devices operated by the selection of numbers with a stylus according to a given procedure (heading 90.17). (d) Instruments which count unit by unit, such as revolution counters, production counters, etc., of heading 90.29.
1.- This Chapter does not cover : (a) Millstones, grindstones or other articles of Chapter 68; (b) Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d) Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e) Vacuum cleaners of heading 85.08; (f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; (g) Radiators for the articles of Section XVII; or (h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2.- Subject to the operation of Note 3 to Section XVI and subject to Note 11 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group. (A) Heading 84.19 does not, however, cover : (i) Germination plant, incubators or brooders (heading 84.36); (ii) Grain dampening machines (heading 84.37); (iii) Diffusing apparatus for sugar juice extraction (heading 84.38);