CLA-2-84:RR:NC:1:110 B85447
Ms. Susan Park
Impact Inc.
1515 North Federal Highway
Suite 208
Boca Raton, Florida 33432
RE: The tariff classification of a Calculator gift set from
Taiwan, Hong Kong, and China
Dear Ms. Park:
In your letter dated May 6, 1997, you requested a tariff
classification ruling.
The merchandise under consideration involves a calculator
gift set, model number XX095 that is basically a school supply
set.
The calculator gift set consists essentially of the
following components: one "Barbie" solar powered calculator; 3
pencils; one eraser; one pencil sharpener; and one 6" ruler.
This calculator set is packaged on a blister card with clam
shell, with the dimension of the card 8.5" x 14".
The calculator gift set consists of a collection of goods
that is not described by the terms of a single heading. Because
the kit consists of goods that are prima facie classifiable under
two or more headings, it is necessary to resort to GRI-3 (b).
Since this calculator gift is a good put up in sets for retail
sale, it would meet the definition of a "set" as per GRI-3 (b).
The essential character of this gift set would be exemplified by
the solar powered calculator.
The applicable subheading for the calculator gift set will
be 8470.10.0040 Harmonized Tariff Schedule of the United States
(HTS), which provides for electronic calculators capable of
operation without an external source of electric power. The rate
of duty will be 2.6 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Art
Brodbeck at 212-466-5490.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division