United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY B85447

May 12, 1997

CLA-2-84:RR:NC:1:110 B85447


TARIFF NO.: 8470.10.0040

Ms. Susan Park
Impact Inc.
1515 North Federal Highway
Suite 208
Boca Raton, Florida 33432

RE: The tariff classification of a Calculator gift set from Taiwan, Hong Kong, and China

Dear Ms. Park:

In your letter dated May 6, 1997, you requested a tariff classification ruling.

The merchandise under consideration involves a calculator gift set, model number XX095 that is basically a school supply set.

The calculator gift set consists essentially of the following components: one "Barbie" solar powered calculator; 3 pencils; one eraser; one pencil sharpener; and one 6" ruler. This calculator set is packaged on a blister card with clam shell, with the dimension of the card 8.5" x 14".

The calculator gift set consists of a collection of goods that is not described by the terms of a single heading. Because the kit consists of goods that are prima facie classifiable under two or more headings, it is necessary to resort to GRI-3 (b). Since this calculator gift is a good put up in sets for retail sale, it would meet the definition of a "set" as per GRI-3 (b). The essential character of this gift set would be exemplified by the solar powered calculator.

The applicable subheading for the calculator gift set will be 8470.10.0040 Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power. The rate of duty will be 2.6 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.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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