CLA-2-84:S:N:N1:110 885346
Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept. 52-2A
Ada, Michigan 49355
RE: The tariff classification of electronic calculators from China and
Taiwan.
Dear Mr. Coe:
In your letter dated April 26, 1993, you requested a tariff
classification ruling.
The merchandise under consideration involves calculators with and
without a portfolio. Model number SKU No. Z0432 is a 9-inch by 12-inch
portfolio, which has a solar powered electronic calculator which covers the
entire left hand side of the opened portfolio. On the right hand side of
the opened portfolio is a large paper pad that can be used to write down
figures after using the calculator.
Model numbers SKU No. Z1380 and SKU Z1903 consist of a 6-inch by 9-
inch portfolio, that contain a solar powered electronic calculator on the
left hand side of the opened portfolio. Both of these models have large
paper pads on the right hand side of the opened portfolio. Model no. Z1903
also has a slot in the middle of the portfolio in which to place a pen or
pencil.
Model number SKU No. F9111 is a desk-top dual powered solar calculator
which contains batteries. It also has a memory feature.
Model number SKU X5360 is a pocket sized dual powered solar calculator
which contains batteries. It also has a memory feature.
The essential character of the portfolio calculators is the
calculator. GRI 3(b) is noted. The calculator serves as the dominating
characteristic of the product, and the portfolio appears to be specially
shaped and fitted to contain the calculator.
The applicable subheading for these electronic calculators will be
8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which
provides for display only electronic calculators. 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