CLA-2-84:RR:NC:1:110 F81355

Mr. Rick Mosley
Kuehne & Nagel, Inc.
Dallas Branch
101 Wrangler Drive
Suite 201
Coppell, Texas 75019

RE: The tariff classification of portable printing calculators from China

Dear Mr. Mosley:

In your letter dated December 20, 1999, on behalf of Office Depot, you requested a tariff classification ruling.

The merchandise under consideration involves a KARCE model # Kc-D60 printing calculator, and a model KARCE model # KC-D62 printing calculator.

KARCE model # Kc-D60 is a small portable calculator with dimensions of approximately 8 inches long, 3¾ inches wide and 1½ inches high. The calculator features a 10-digit display and is capable of printing with a self-contained printing mechanism. The calculator can operate on both AC and DC power supplies. While 4 AA batteries and one roll of printing tape are provided in the retail carton, the AC adapter is not provided and must be obtained separately.

KARCE model # KC-D62 is a small portable calculator with dimensions of approximately 9 inches long, 6 inches wide and 2 inches high. The calculator features a 12-digit jumbo-view LCD display and is capable of printing with a self-contained printing mechanism. The calculator can operate on both AC and DC power supplies. While 4 AA batteries and one roll of printing tape are provided in the retail carton, the AC adapter is not provided and must be obtained separately.

These sets are classified in accordance with GRI 3(b). The applicable subheading for the portable calculators models # Kc-D60 and KC-D62, will be 8470.10.0060, 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 free.

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 Eileen Kaplan at 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division