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NY C85242

April 15, 1998

CLA-2-42:RR:NC:TA:341 C85242


TARIFF NO.: 8470.10.0040; 3926.10.0000; 4202.12.8030

Ms. Kim Young
BDP International, Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of a memo pad/calculator portfolio, business card holder and a portfolio from China.

Dear Ms. Young:

In your letter dated March 13, 1998, on behalf of Meijer, Inc., you requested a classification ruling. Your samples are being returned as you requested.

You have submitted three samples with your request, identified as items 492-910. 492-8004 and 492-7067. They are as follows:

Item 492-910 involves a memo pad/calculator cover (portfolio) which incorporates a calculator and a memorandum pad. The cover has an outer surface composed of nylon with PVC trim. The item measures approximately 12 3/8 by 9 inches in its closed position.

The memo pad/calculator portfolio is sold and marketed as a retail set, and thus meets the definition of a set as per GRI-3(a). Since none of the components of this memo pad/calculator portfolio lends an essential character to the set, the memo pad/calculator portfolio will be classifiable under the heading which occurs last in numerical order among those which equally merit consideration, noting GRI-3(c).

Item 492-8004 is a business card holder manufactured of with a nylon and PVC cover. The interior features 12 PVC plastic sheets, each having 4 pockets designed to contain 48 business cards. It measures approximately 10" x 5" in its folded position.

Item 492-7067 is a zippered portfolio which has the characteristics of a briefcase or executive case of the kind enumerated in Heading 4202, HTSUSA. The case is manufactured with an outer surface of nylon with PVC trim. The interior features a full-size gusseted folio section for other books and stationary accessories. In addition, it has 3 open slots for notes or diskettes and one open slot for loose pages.

The applicable subheading for Item 492-910, the memo pad/calculator, 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 power. The duty rate will be Free.

The applicable subheading for Item 492-8004, the business card holder of plastics, will be 3926.10.0000, HTSUSA, which provides for other articles of plastics... office or school supplies. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for Item 492-7067, the portfolio of nylon, will be 4202.12.8030, HTSUSA, which provides for attache cases, briefcases, school satchels, occupational luggage cases and similar containers, other, other, of man-made fibers. The duty rate will be 19 percent ad valorem.

The portfolio falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Kevin Gorman at 212-466-5893.


Robert B. Swierupski

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