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NY 896904

April 22, 1994

CLA-2-84:S:N:N1:110 896904


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 an "Organizer With Calculator" from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated April 14, 1994, on behalf of Avon Products Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a rectangular, plastic organizer for school supplies which incorporates a battery powered calculator. The organizer measures approximately 9 1/2 inches in length by 8-inches in width, and is constructed of rigid plastic. It features various compartments for holding school supplies, such as pencils, pens, erasers, paper clips, pins, and a ruler. The calculator component is situated within the center section of the plastic organizer, and features a straightedge "ruler" on each side, and a protractor along the bottom. The calculator component can be removed from the plastic organizer by sliding it forward. The organizer has additional compartments which are located beneath the calculator for storing school-related supplies and coins. A removable pencil sharpener is located at the bottom of the organizer. The entire article can be secured within a looseleaf style notebook by means of the three holes that are evenly spaced along the left side.

The "Organizer With Calculator" incorporates two or more articles that are classified under different HTS numbers. Noting the General Rules for the Interpretation of the Harmonized System, (GRI-3), this "Organizer With Calculator" would meet the definition of a composite article. Since none of the components of this plastic organizer lends an essential character to the composite article, the Organizer/Calculator 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 "Organizer 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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