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NY A85185

July 1, 1996

CLA-2-84:RR:NC:MA:110 A85185


TARIFF NO.: 8470.10.0040

Ms. Vienna H. Downes
Micro Games of America
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a pocket-size data recording device from Hong Kong.

Dear Ms. Downes:

In your letter dated June 20, 1996, you requested a tariff classification ruling.

The merchandise under consideration involves a pocket-size data recording device which is known as "My Secret Diary for Girls". This device, which measures approximately 5 inches by 3 inches, stores data which can be received via the function keys. The function keys of "My Secret Diary for Girls" permit this device to be used as a calculator, calendar, clock, schedule reminder, telephone directory, "fortune teller", and "match maker". Although the user can input data into the article, ""My Secret Diary for Girls" cannot be freely programmed by the user. It is designed and marketed for use by young girls.

This article would meet the definition of a composite machine, since it incorporates both calculating, data recording, and information retrieval functions. The "essential character", noting GRI-3(b), is exemplified by the data recording, reproducing, and display functions.

The applicable subheading for the "My Secret Diary for Girls" pocket-size data recording device will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be 2.9 percent ad valorem.

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 Art Brodbeck at 212-466-5490.


Roger J. Silvestri

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