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:

Heading 8470 encompasses a broad range of machines designed for calculation and record-keeping, from basic electronic calculators to more sophisticated accounting and ticketing devices. This category specifically includes calculating machines, pocket-sized data recorders with calculating functions, accounting machines, postage-franking machines, ticket-issuing machines, and cash registers, provided they incorporate a calculating device. The defining characteristic across these items is their primary function related to computation or the automated processing of financial transactions.

Unlike the preceding headings in Chapter 84 which deal with items such as automatic data processing machines (Heading 8471) or machinery for working metal, wood, or similar materials, Heading 8470 focuses on devices whose core purpose is numerical calculation and the recording or issuance of transaction-related documents. It is crucial to differentiate these calculating and accounting devices from general-purpose computers, which fall under Heading 8471, based on their specific functionality and intended use.

Within Heading 8470, further subdivisions exist to distinguish between different types of calculating machines. Electronic calculators, particularly those portable and self-powered, are addressed in specific subheadings. Other electronic calculating machines and mechanical calculating machines are also separately classified. Finally, dedicated cash registers, which perform sales transactions and maintain records, are provided for in their own distinct subcategories, reflecting their specialized role in retail environments.