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NY 893381

December 23, 1993

CLA-2-84:S:N:N1:110 893381


TARIFF NO.: 8470.10.0040

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.


Jean F. Maguire
Area Director

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