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NY G82507

October 10, 2000

CLA-2-84:RR:NC:MM:110 G82507


TARIFF NO.: 8470.10.0040; 3925.90.0000

Thomas J. Garibaldi
Schmidt, Pritchard & Co., Inc.
9801 West Lawrence Ave.
Schiller Park, IL 60176

RE: The tariff classification of the Mini Treadmill/Clock/Calculator (Item DP519), and the 2-IN-1 Pen/Memo Clip (Item DP423) from China.

Dear Mr. Garibaldi:

In your letter dated September 21, 2000, on behalf of your client Dard Products, Inc., you requested a tariff classification ruling.

The merchandise under consideration is called the Mini Treadmill/Clock/ Calculator (Item DP519), and the 2-IN-1 Pen/Memo Clip (Item DP423). Samples of both items were submitted with your ruling request. Item DP519, the Mini Treadmill/Clock/ Calculator is a desktop calculator in the form of a miniature treadmill. This item measures approximately 5 and 1/2 inches in length by 3 and 3/4 inches in width, and is approximately 3/4 inches thick. A foldable arm or handle bar supports a small LCD digital clock that has a window size of 1 inch in width by 1/2 inch in height. The LCD clock has 4 digits with a flashing colon, and can indicate the hour, minute, month and day. Their are two buttons on the clock used to display the month and day calendar and to set the calendar as well as the time of day. The calculator has an 8-digit LCD display along with 23 keys, the 4 basic function keys (addition, subtraction, multiplication and division), three memory keys, square root, percentage, clear, power on and equal keys. The calculator and clock are battery operated. The combination calculator and clock is classifiable under more than one heading, each equally specific. It thus meets the definition of a composite good under GRI 3(b) to the Harmonized Tariff Schedule of the United States (HTS).

Noting GRI 3(b) to the HTS, this composite good shall be classifiable as if it consisted of the material, which gives it its essential character, insofar as this criterion is applicable. The 8-digit, 23 key calculator would exemplify the essential character of this desktop calculator and clock Miniature Treadmill.

Item DP423, 2-IN-1 Pen/Memo clip is a plastic mounting measuring approximately 2 ½ inches in length, 2 inches in width, and ¾ inch in depth. There is a slit at the bottom for holding memos. A metal ball in a track inside this opening holds the memo in place. The top portion of the clip is designed to hold a pen (not included) in a horizontal position. The top is pulled open to allow access to the pen slot and the pen is secured when the spring activated top snaps back into place. The pen/memo clip is designed to be installed on a wall by means of an attached adhesive tape which measures the full dimension of the back of the clip.

The applicable subheading for the Mini Treadmill/Clock/Calculator (Item DP519) 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 and pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be free.

The applicable subheading for the Pen/Memo Clip (Item DP423) will be 3925.90.0000, HTS, which provides for builders’ ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 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 Eileen S. Kaplan at 212-637-7019.


Robert B. Swierupski

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