CLA-2-84:S:N:N1:110 886340
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036
RE: The tariff classification of a "Clipboard Calculator" from
China and/or Taiwan.
Dear Mr. Eisen:
In your letter dated May 17, 1993, on behalf of Avon Products,
Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a "Clipboard
Calculator". This article is a rectangular shaped plastic
clipboard incorporating a solar powered calculator. The clipboard
which measures approximately 13 1/2-inches in length by 9 1/4-
inches in width, is constructed of rigid plastic, and is calibrated
on one side in inches, and on the other side in centimeters. The
multi-functional calculator component is incorporated into the
center top section of the plastic clipboard, and actually serves
as the "clip". The solar powered calculator which measures
approximately 5 1/2-in length, by 2 1/4-inches in width, features
a 24-key keyboard, and an LED display. The calculator also
possesses four solar panels for absorbing light.
The essential character of this composite article is the
calculator. GRI 3(b) is noted. An examination of the physical
construction and features of the merchandise reveals that the
essential character of the article is imparted by the calculator
component, which serves as the focal point of the product, and the
"clip" portion of the clipboard.
The applicable subheading for the "Clipboard 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