CLA-2-84:S:N:N1:110 884560
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036
RE: The tariff classification of an "Organizer With Calculator"
from China and/or Taiwan.
Dear Mr. Eisen:
In your letter dated April 1, 1993, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves an "Organizer
With Calculator". This device is a plastic circular plastic
organizer for school supplies incorporating a battery-powered
calculator. The organizer measures approximately 8 1/2-inches in
diameter, is constructed of rigid plastic. It features various
compartments for holding school supplies, such as pencils, pens,
erasers, etc. The calculator component is situated within the
center section of the plastic organizer. This component features
a straightedge "ruler" and stencil, and can be removed from the
plastic organizer by sliding forward. Beneath the calculator are
additional compartments for storing school-related supplies.
The essential character of this composite article is the
calculator. GRI 3(b) is noted. The calculator serves as the
focal point of the product, and the plastic organizer appears to
be specially shaped and fitted to contain the calculator.
The applicable subheading for the "Organizer With
Calculator" will be 8470.10.0040, Harmonized Tariff Schedule of
the United States (HTS), which provides for display only
electronic calculators capable of operation without an external
source of power. The rate of duty will be 3.7 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport