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NY 801317

August 25, 1994

CLA-2-84:S:N:N1:110 801317


TARIFF NO.: 8470.10.0040

Mr. Michael Lo
China Stationary Mfg. Group,. Inc.
17890 Castleton Street, Suite 289
City of Industry, Ca. 91748

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

Dear Mr. Lo:

In your letter dated August 18, 1994, you requested a tariff classification ruling.

The merchandise under consideration is a vinyl zippered folder with calculator. This folder measures approximately 13-inches in width by 9 3/4 - inches in width when in the closed position, and is constructed of vinyl plastic. The interior of the folder includes a solar powered calculator which is built-into the left side of the portfolio. Adjacent to the calculator are several pockets which can accommodate business or credit cards. The opposite side of the portfolio incorporates an open pocket into which a removable memorandum pad can be inserted, and a vinyl loop for securing a pen. The memorandum pad, and pen are not included.

The portfolio is closed by means of a zipper closure. The case appears to be specially shaped and fitted to contain the article intended, which is the calculator. GRI-5(a) is noted. This vinyl folder with calculator is not of the type which is classified under HTS 4202.

The applicable subheading for the 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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