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NY 879156

October 14, 1992

CLA-2-84:S:N:N1:110 879156


TARIFF NO.: 8470.10.0040

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, N.Y. 10036

RE: The tariff classification of a folder with calculator from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated October 8, 1992, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a vinyl folder with calculator. This folder measures approximately 9-inches in length and approximately 7-inches in width when in the closed position, and is constructed of vinyl plastic. The interior of the folder incorporates an open pocket into which a removable memorandum pad is inserted, and a vinyl loop for securing a pen. A multi-functional solar powered calculator is built-into the opposite side of the folder.

This vinyl folder with calculator 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 vinyl folder would meet the definition of a set put up for retail sale. Since none of the components of this folder with calculator 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 vinyl folder with 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.


Jean F. Maguire
Area Director

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