CLA-2-84:S:N:N1:110 873449
Mr. Brian Mangas
Parsons International
2100 N.HWY. 360 Suite 402
Grand Prairie, Texas 75050
RE: The tariff classification of a Dual Power Wallet Calculator
with Pen and Pad from China.
Dear Mr. Mangas:
In your letter dated April 8, 1992, you requested a tariff
classification ruling.
The merchandise in question involves a " Dual Power Wallet
Calculator with Pen and Pad, (Model No. 883P)". This Dual Power Wallet
Calculator contains a ball point pen and a memo pad. The carrying case
is composed of PU (plastic), and measures 6.5- inches in length by
4.5-inches in width. The wallet is designed to accommodate a small
fitted LED display electronic calculator which is included. Value
information furnished by the importer indicates that the calculator
constitutes approximately 75 percent of the cost of this set.
The essential character of this composite article is the
calculator. GRI 3(b) is noted. The case appears to be specially
shaped and fitted to contain the article intended, which is the
calculator.
The applicable subheading for the "Dual Power Wallet Calculator
with Pen and Pad (Model No. 883P)" 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