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NY N016334

September 19, 2007



TARIFF NO.: 8470.10.0040

Ms. Yvonne M. Whitley
The Millwork Trading Company, Ltd.
1359 Broadway, 21st Floor
New York, NY 10018

RE: The tariff classification of a calculator set from China.

Dear Ms. Whitley:

In your letter dated August 24, 2007, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.

The merchandise under consideration is described as a Check Book and Calculator, style number CB02. It consists of a calculator and pen fitted into a PVC checkbook wallet. The calculator is a solar/battery powered device that measures approximately 3 inches high by 5.9 inches wide and is ½ inch thick. The calculator features an 8-digit liquid crystal display (LCD) measuring approximately 2¼ inches wide by ¾ inches high. In addition to a full function calculator keypad, this calculator provides on and off keys, a key for entering floating decimal mode, a percentage key, and a password function key. This calculator also features three independent memories, each with three specific function keys, for keeping track of balances in the checkbook and up to two credit cards; an additional key provides a grand total of all three memories.

As imported, the Calculator and Check Book meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confers on the set as a whole its essential character. The calculator clearly provides the essential character of this set.

The applicable subheading for the Calculator and Check Book, style number CB02, will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calculating machines: Electronic calculators capable of operation without an external source of electric power: Display only.” The general rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Campanelli at 646-733-3016.


Robert B. Swierupski

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