8470 50 — Cash registers incorporating a calculating device

8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers: 8470 10 – Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions – Other electronic calculating machines: 8470 21 – – Incorporating a printing device 8470 29 – – Other 8470 30 – Other calculating machines 8470 50 – Cash registers 8470 90 – Other

All machines of this heading, with the exception of certain types of cash registers, have one common characteristic, that they contain a counting device enabling them to add together at least two numbers, each containing several characters. It should be noted that devices that merely count or add one by one are not considered counting devices (e.g., devices included in certain stamp adhesive machines, rotational frequency meters, product meters). Machines of this heading may be made with manual or electric drive. Accounting operations are performed mechanically or by an electromagnetic, electronic or hydraulic device. (A) Counting machines and pocket machines for the recording, reproduction and visual presentation of data with computing functions: This category of goods includes a wide range of counting machines, ranging from the simplest types that can only add and subtract, to more complex machines that can perform four arithmetic operations and several other

types of calculations (for example, to extract square roots, to raise a number to a given power and to carry out trigonometric calculations). This includes, in particular, handheld electronic calculators and office electronic calculators, regardless of whether they are programmable or not. This category also includes handheld devices for recording, reproducing and visually presenting data with computing functions (see note 8 to this chapter). Electronic programmable calculators differ from computers in particular in that they cannot execute processing programs without human intervention that require them to change their execution by making logical decisions during processing. These calculators contain a microprocessor designed to perform complex mathematical operations. Accounting machines contain the following basic parts: (1) Manual devices for data entry (pointers or cursors, keyboard, etc.). However, they may have auxiliary capabilities for automatic input of repeating or predefined data (readers for punch cards or punch tapes, magnetic tape, etc.). (2) A counting device that is driven by a series of keys or a corresponding program, which may be fixed or modified by replacing a programming element or changing program commands. (3) An output device that presents the results on a visual reproduction device or in the form of printed data. "Printing" machines contain a device for printing the result, and sometimes also preliminary data. However, counting machines are still included in this heading, whether or not they contain such a device. Accounting machines with a printer use numbers and a limited number of characters. However, they differ from accounting machines in that they print only vertically on boom strips or rollers. Some of them have auxiliary devices for recording results in the form of code on the medium. Some components of these machines (counting device, auxiliary devices, etc.) may be incorporated or executed as separate units connected by an electrical cable. (B) Accounting Machines These machines are intended for keeping books, accounting documents, etc. They combine the function of analytical calculation (i.e., with the summation of a series of items) with the function of printing letters or symbols in addition to numbers in order to provide a sufficiently complete description of the performed accounting operation. The structure of accounting machines is the same as that of accounting machines. In addition to manual devices for entering various data (for example, when performing debit and credit transactions), like computers, they can be equipped with devices for reading punched cards or punched tape, magnetic tape or cards, etc. for the purpose of entering repeating data (account number, consumer name and address, etc.) or predefined data (for example, balance in the calculation). Accounting machines have digital or letter non-digital printing devices that can print both vertically and horizontally; this is one feature that distinguishes them from counting machines.

In most cases, these machines are intended for use with special printed forms, for example, payment receipts, invoices, scattered sheets of daily registration books, journals, accounting registers, etc. or registration cards. Some may print on two or more forms at the same time (e.g. invoices and related entries in the daily registration book and ledger). They are often equipped with devices for transferring data to media in encoded form. Some of them print plain text on the card and simultaneously transfer the results in coded form to the magnetic track located on the side of the card. These results can serve as baseline data for further processing in the machine. Both accounting machines and counting machines can be made as a single unit, or consist of separate blocks electrically connected to one another. (C) Cash registers This category of goods includes cash registers, whether or not they have a counting device. These machines are used in stores, office establishments, etc. to ensure the recording of all transactions (sales, services, etc.) as they are made, indicating the amounts involved in the transaction, the total amount recorded and, in some cases, the code number of the product sold, its quantity, time from completion of the transaction, etc. Data entry can be done either manually, using a keyboard and limiter, a lever or handle, or automatically, for example, using a bar code reader. Like counting and accounting machines, some ass machines have auxiliary devices for automatically entering repetitive or predefined data (e.g., readers from cards or tapes). Usually, the result is reproduced visually and at the same time printed on a check for the buyer and simultaneously on a duplicate roll, which is periodically removed from the machine for verification. These machines are usually combined with a cash register or drawer in which cash is stored. In addition, they may also include or work in conjunction with such devices as, for example, multiplication devices that increase their ability to perform calculations, check-out calculators, automatic delivery devices, trading coupon issuance devices, credit card readers, digital check controllers or accessories for converting all or part of the transaction data in encrypted form to a storage medium. These devices presented separately are classified in the relevant headings. This heading also includes cash registers operating operationally or autonomously in conjunction with a computer and apparatus which use, for example, the memory and microprocessor of another cash register (to which they are connected by a cable) for similar functions. This category also includes terminals for electronic payments using credit or debit cards. These terminals use a telephone network to connect with financial institutions to authorize and complete transactions, and to issue and print receipts indicating the results of debit and credit transactions.

(D) OTHER MACHINES INCORPORATING A CALCULATING DEVICE These include: (1) Postage-franking machines; these print on the envelope a design in place of a postage stamp. The machine has a non-reversible totalising device which adds up the total value of the postage printed. In addition, this machine can also often be used for printing other designs on the envelope (e.g., advertising messages). (2) Ticket-issuing machines used for issuing tickets (e.g., cinema or railway tickets) while simultaneously recording and totalising the takings; some of them also print the tickets issued. (3) Totalisators – totalising calculating machines for horse races. These machines issue tickets, record the bets placed and calculate the total, some of the more complex machines also calculating the odds. Machines which merely count the tickets issued, etc., but do not totalise the takings, are excluded (heading 8472 or, if coin-operated, heading 8476). PARTS AND ACCESSORIES Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts and accessories of the machines of this heading fall in heading 8473. The heading excludes: (a) Computers of heading 8471. (b) Weighing machinery which totalises the weights recorded (heading 8423 or 9016). (c) Slide rules, disc calculators, cylindrical calculators and other calculating instruments based on the slide rule or on some other principle of mathematical calculation, including, for example, pocket devices for addition and subtraction operated by selecting figures with a stylus according to a set procedure (heading 9017). (d) Instruments for counting units, such as revolution counters, production counters, etc., of heading 9029.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) millstones, grinding stones or other articles of Chapter 68;

(b) equipment or devices (e.g. pumps) of ceramic materials and ceramic parts of machinery or devices of any material (Chapter 69);

(c) laboratory glassware (heading 7017); equipment, devices or other articles for technical purposes or parts thereof of glass (heading 7019 or 7020);

(d) articles of heading 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e) vacuum cleaners of heading 8508;

(f) electromechanical household appliances of heading 8509; digital cameras of heading 8525;

(g) radiators for articles of Section XVII; or

(h) manual mechanical brushes for floor cleaning, without engine (heading 9603).

2. Subject to the provisions of Note 3 to Section XVI and Note 11 to this Chapter, a machine or device which meets the description in one or more of headings 8401 to 8424 or heading 8486 and at the same time the description in one or more headings 8425 to 8480 is included in the relevant heading of the first series of headings or in heading 8486 as the case may be, and not in the second series.

(A) However, heading 8419 does not cover:

(i) seed germination equipment, incubators or brooders (heading 8436);

(ii) machinery for wetting grains (heading 8437);

(iii) diffusion apparatus for the extraction of sugary juice (heading 8438);

(iv) equipment for the heat treatment of textile yarn, textile materials or finished textile articles (heading 8451); or

machining equipment, assemblies or laboratory equipment in which temperature change, even if necessary, is an auxiliary process.

(B) Heading 8422 does not cover:

(i) sewing machines for sewing bags or similar packagings (heading 8452); or

(ii) office equipment of heading 8472.

(C) Heading 8424 does not cover:

(i) paint-blasting printing presses (heading 8443); or

(ii) water jet cutting machines (heading 8456).

3. A machine for processing any material which corresponds to the description of heading 8456 and simultaneously to the description of heading 8457 to 8461, 8464 or 8465 is classified in heading 8456.

4. Heading 8457 covers only metalworking machines other than lathes (including multipurpose lathes) which may perform different types of machining operations by:

(a) the automatic replacement of tools from a tool store or similar device in accordance with the processing program(s);

(b) the automatic application simultaneously or sequentially of different processing heads operating at a fixed workpiece (assembly single-position machines); or

(c) automatic movement of the workpiece to various processing heads (multi-position machines).

5. For the purposes of heading 8462, the term “longitudinal cutting line” for flat products means a process line consisting of a winder, a correct device, a longitudinal cutting device and a winder. The term “cross-cutting line” for flat products means a process line consisting of a unwinder, a correct device and a cutting device.

6. (A) For the purposes of heading 8471, the term “computers” means machines capable of:

(i) store the processing program or programs and at least the information currently necessary to execute the program;

(ii) be freely reprogrammable according to user requirements;

(iii) perform user-defined arithmetic calculations; and

(iv) perform, without human intervention, a processing program requiring the computer to modify its actions by making logical decisions during processing.

(B) Computing machines can be made in the form of systems consisting of a different number of individual blocks.

(C) Subject to the provisions of Notes (D) and (E) below, a block shall be treated as part of a computing system if it satisfies all of the following conditions:

(i) exclusively or principally used in a computing system;

(ii) is capable of being connected to the central processing unit either directly or through one or more other units; and

(iii) is capable of receiving or presenting information in such form (codes or signals) as may be used by the system.

Separately presented computer units are classified in heading 8471.

However, keyboards, X-Y-coordinate input devices and disk storage units which satisfy the conditions laid down in Notes (B) (ii) and (B) (iii) above are in all cases to be regarded as blocks of heading 8471.

(D) Heading 8471 does not cover the following devices, presented separately, even if they meet all the conditions of Note 6(C) above:

(i) printers, copiers, facsimile machines, combined or not;

(ii) apparatus for receiving or transmitting voice, images or other data, including apparatus for providing communications over a wired or wireless communication network (for example, on a local or wide area network);

(iii) loudspeakers and microphones;

(iv) television cameras, digital cameras and video recording cameras;

(v) monitors and projectors not combined with television reception equipment.

(E) Machines containing or working in conjunction with a computer and performing specific functions other than information processing are classified in the headings according to their specific functions or, if this is not possible, in the residual headings.

7. Heading 8482, inter alia, covers polished steel balls whose maximum and minimum diameter does not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is smaller. Other steel balls are classified in heading 7326.

8. A machine which is used for more than one purpose shall be classified as if its primary purpose were the only one.

Subject to the provisions of Note 2 to this Chapter and Note 3 to Section XVI, a machine whose primary purpose is not described in any heading or a machine in which none of its functions is primary is classified in heading 8479, unless the context otherwise provides. Heading 8479 also includes machinery for the manufacture of ropes or ropes (e.g. knitting machines) from metal wire, textile yarn or other materials or from a combination of such materials.

9. For the purposes of heading 8470, the term “pocket” applies only to devices not exceeding 170 x 100 x 45 mm.

10. For the purposes of heading 8485, the term additive manufacturing (also referred to as 3D printing) means the formation of physical objects based on a digital model by successively adding and layering, sealing and curing a material (e.g., metal, plastics or ceramics).

Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machines as described in heading 8485 are classified in that heading and no other heading of the Nomenclature.

11. (A) Notes 12(a) and 12(b) to Chapter 85 also apply to the terms “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this note and in heading 8486. However, in this note and in heading 8486, the term "semiconductor devices" also applies to photosensitive semiconductor devices and LEDs.

(B) In this note and in heading 8486, the term “plane display panel production” covers the fabrication of a flat panel of substrates. It does not cover the production of glass or the installation of printed circuit boards or other electronic components on flat panels. The term "flat display panel" does not apply to cathode ray tube technology.

(C) Heading 8486 also includes machinery and apparatus used exclusively or principally for:

(i) producing or eliminating defects in masks and patterns;

assemblies of semiconductor devices or electronic integrated circuits;

(iii) lifting, manipulating, loading or unloading boules, plates, semiconductor devices, electronic integrated circuits and flat display panels.

(D) Subject to the provisions of Note 1 to Section XVI and Note 1 to Chapter 84, machinery meeting the description in heading 8486 is classified in this heading and in no other heading of the Nomenclature.

Subheading notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. For the purposes of subheading 8465 20, the term ‘machining centres’ applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

2. For the purposes of subheading 8471 49, the term ‘systems’ means automatic data-processing machines whose units satisfy the conditions laid down in note 6(C) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer).

3. For the purposes of subheading 8481 20, the expression ‘valves for oleohydraulic or pneumatic transmissions’ means valves which are used specifically in the transmission of ‘fluid power’ in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurized fluids (liquid or gas). These valves may be of any type (for example, pressure-reducing type, check type). Subheading 8481 20 takes precedence over all other subheadings of heading 8481.

4. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 8407 10 and 8409 10, the term “aviation engines” shall apply only to engines intended for assembly with an air or rotor.

2. В подсубпозицию 8471 70 300 0 также включаются устройства считывания компакт-дисков, являющиеся запоминающими устройствами вычислительных машин, которые предназначены для считывания сигналов с CD-ROM, аудиокомпакт-дисков и фотокомпакт-дисков и снабжены разъемом для наушников, регулятором громкости или кнопкой пуск/стоп.

Additional notes of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 8482 10 900 1, the term “gross mass” means the total mass of the goods with all kinds of packaging materials and packagings ensuring their safety during storage and transport. The total weight of the goods does not include the mass of packaging materials or containers that are clearly suitable for reuse.

2. For the purposes of subheading 8415 81 001 0, the term “special production facilities” means premises in which the maintenance of precise values of temperature and humidity is due to the operational requirements of the equipment installed therein, such as machines, computers, switching equipment, surgical equipment, etc., or to the operations performed therein.

3. In subheadings 8427 20 190 1, 8427 90 000 1 and 8436 80 100 1, the date of manufacture shall be determined on the basis of the technical documentation of the manufacturer (technical passport, instruction manual) and the manufacturer's plate, which shall be fixed in a conspicuous, easily accessible place of the machinery and shall not be replaced during operation. If the manufacturer's technical documentation and the manufacturer's plate contain conflicting information about the date of manufacture or there is no information about the manufacturer of the equipment on the date of manufacture, then this technique is considered a technique, since the release of which more than 3 years have passed.

If the manufacturer's information indicates only the year of manufacture, then the date of manufacture of the equipment is considered 1 July of the year of manufacture; if the month and year of manufacture are indicated, the date of manufacture is the 15th day of the month specified in the manufacturer's information.

4. For the purpose of classification of goods in subheading 8482 10 900 1 in the states, whose territories constitute the customs territory of the Eurasian Economic Union, when applying the term "French border of the country of importation", the country of import is understood as the customs territory of the Eurasian Economic Union.

5. For the purpose of subheading 8407 10 000 3, the term “take-off power” means the maximum power developed by an aircraft piston engine.

“Take-off power” is specified in the technical documentation and (or) accompanying documents, measured in kilowatts or horsepower (1 kW corresponds to 1.35962 hp).

6. В подсубпозиции 8421 99 000 5 термин «элементы мембранные рулонного типа для фильтрования или очистки жидкостей» означает устройства цилиндрической формы, состоящие из:

- internal plastic perforated tube on which spirally wound membrane bags;

- drainage material located between membrane bags and glued to them on three sides.

The membrane package consists of a twice folded band of membrane containing an extruded grid inside.

At the ends of the membrane roll-type element, fixing discs and sealing cuffs can be installed.

7. For the purposes of subheading 8415 20 000 2, the term “in a single enclosure” refers to air conditioning units (air conditioners) in which all the elements are combined in a single enclosure, frame or platform.

The term "in a single housing" also applies to air conditioning units (air conditioners) in which the refrigeration compressor, which is part of a given air conditioning unit (air conditioner), is located separately, that is, not combined with the rest of the elements in one housing, on one frame or on one platform.