Heading 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

9 declarable lines

Heading 8470 covers calculating machines and machines that record, reproduce or display data while performing calculations, plus cash registers, postage-franking machines and ticket-issuing machines that include a calculating device. The heading splits first by machine type: pocket-size or non-externally powered calculators, other electronic calculating machines (with or without a printing device), cash registers, and a residual other group for franking and similar machines. Almost all lines in this heading carry a general (MFN) rate of Free.

Products in this heading

Solar-powered pocket calculator
Desktop printing calculator with a paper tape
Electronic cash register
Point-of-sale terminal with a calculating device
Postage-franking machine
Ticket-issuing machine with a built-in calculating device
Handheld calculator that runs only on button-cell batteries

How to choose the right subheading

Size and power: whether the machine is pocket-size and can operate without an external source of electric power, which sends it to 8470.10.
Printing: for other electronic calculating machines, whether a printing device is built in, which separates 8470.21 from 8470.29.
Machine type: cash registers go to 8470.50 regardless of calculator features.
Function: postage-franking machines and other calculating machines with a specific function go to 8470.90.
Display only versus other: within 8470.10, decide between the display-only line and the residual other line.

Often confused with

Laptop or tablet used for spreadsheet calculations
It is an automatic data processing machine, not a calculating machine of 8470.
Heading 8471
Replacement paper roll or keypad for a calculator
Parts and accessories for machines of 8470 to 8472 are classified in 8473.
Heading 8473
Coin-counting or banknote-dispensing machine
These office machines are named in 8472 rather than in 8470.
Heading 8472
Smartphone with a calculator app
The device is a telephone for tariff purposes; the app does not change the classification.
Heading 8517
Price-computing weighing scale
Weighing machinery is classified in 8423 even when it calculates price.
Heading 8423

Frequently asked questions

What is the HTS code for a solar-powered pocket calculator?

A pocket-size electronic calculator that works without an external power source is classified in 8470.10.00.40 if it is display only, or 8470.10.00.60 if it has other functions. Both lines carry a general (MFN) rate of Free.

What is the duty on a cash register?

A point-of-sale terminal is classified in 8470.50.00.20 and other cash registers in 8470.50.00.60, both at a general (MFN) rate of Free.

How do I classify a desktop calculator with a printing device?

An electronic calculating machine with a built-in printing device is classified in 8470.21.00.00, at a general (MFN) rate of Free. If there is no printing device, the correct line is 8470.29.00.00, also Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.