CLA-2-84:S:N:N1:110 876166
Ms. Helaine Dobbs
The Angler's Roslyn Group, Ltd.
45-25 162nd Street
Flushing, New York 11358
RE: The tariff classification of a Dual Power Wallet Calculator
from China.
Dear Ms. Dobbs:
In your letter dated June 25, 1992, you requested a tariff
classification ruling.
The merchandise in question involves a Dual Power Wallet
Calculator. This Dual Power Wallet Calculator has a 8-digit LED
display which can be tilted to a 45-degree angle for ease in
visibility. The carrying case is composed of plastic, and
measures 6 3/4-inches in length by 4 7/8-inches in width. The
wallet is designed to accommodate a LED display electronic
calculator which is included. The calculator is fastened to the
wallet by 2-velcro squares. Value information furnished by the
importer indicates that the calculator constitutes most of the
cost of the wallet calculator.
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 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