CLA-2-84:S:N:N1:110 893381
Mr. David A. Eisen
Siegel, Mandell & Davidson. P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901
RE: The tariff classification of a "Compact Portfolio" from China
and/or Taiwan.
Dear Mr Eisen:
In your letter dated December 21, 1993, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a "Compact
Portfolio" which consists of a vinyl folder that incorporates a
calculator and a memorandum pad. The folder measures approximately
9 inches in length and approximately 6 inches in width when in the
closed position, and is constructed of vinyl plastic. The interior
of the folder incorporates an open "pocket" within which a
memorandum pad is inserted, and a vinyl "loop" for securing a pen.
The pen is not included in the "Compact Portfolio". A multi-
functional solar powered calculator is incorporated on the opposite
side.
This "Compact Portfolio" vinyl folder with calculator and a
memorandum pad is sold and marketed as a retail set, and
incorporates two or more articles that are classified under
different HTS numbers. Noting the General Rules of Interpretation
of the Harmonized System, (GRI-3), this "Compact Portfolio" would
meet the definition of a set put up for retail sale. Since none
of the components of this "Compact Portfolio" lends an essential
character to the set, the set will be classifiable under the
heading which occurs last in numerical order among those which
equally merit consideration, noting GRI-3(c).
The applicable subheading for the "Compact Portfolio" vinyl
folder with calculator and a memorandum pad 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