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NY 888877

August 6, 1993

CLA-2-84:S:N:N1:110 888877


TARIFF NO.: 8472.90.8000; 8524.23.1040

Mr. Steve De Castro
All-Ways Forwarding Int'l Inc.
Hemisphere Center
U.S. Route 1-9 South
Newark, N.J. 07114

RE: The tariff classification of an Electronic Rolodex File from China

Dear Mr. De Castro:

In your letter dated July 28, 1993, on behalf of Rolodex Corporation, you requested a tariff classification ruling.

The merchandise under consideration involves a model EL-64KPL Electronic Rolodex File that is designed to function as an electronic desk-top organizer. This information storage and retrieval device incorporates a 24 character across by 6 line Super-twist LCD display, keyboard, primary batteries, and a base for placing it on a table or desk.

This programmable desk-top card file and organizer stores, maintains, and retrieves information. Its 64K memory can store up to a thousand individual names, addresses, phone numbers and other data that can be viewed instantly. It features a Business Card File, Monthly Calender, Call Sheet, Reminder Note Pad, Letters to Write, and an eight digit calculator. This electronic device is packaged and sold with an instructional VHS video tape, that shows the user how to operate this electronic device. This electronic organizer is approximately 8 inches in length, 8 inches in height, and 6 inches in depth. It also includes a wire-less infrared file transfer that allows the user to transfer files from the Business Card Files directory from one unit to another.

Noting GRI-3 (b), an article consisting of different components which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the component which gives them their "essential character". In this instance, the "essential character" of this electronic filing device is imparted by its storage and retrieval function of previously stored and filed information, such as addresses, letters, notes, and other information. Noting Legal Note 6 to Chapter 85 of HTS, the instructional video tape will be separately classified.

The applicable subheading for the Electronic Rolodex File will be 8472.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other office machines. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the instructional video tape will be 8524.23.1040, HTS, which provides for video tape recordings, of a width exceeding 6.5 mm, other. The rate of duty will be 0.66 cents per linear meter.

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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