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NY 862243


April 30, 1991

CLA-2-39:S:N:N3G:221 862243

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000; 8470.10.0040

Mr. Jeremy R. Page
Katten Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, IL 60606-3693

RE: The tariff classification of a desk set from the Netherlands.

Dear Mr. Page:

In your letter dated March 26, 1991, on behalf of Rolykit, Inc., you requested a tariff classification ruling.

The product, identified as the "Desklusive," consists of six plastic modules, referred to as "cassettes." Each cassette has a roller blind cover which can be opened or shut. The cassettes consist of a pen and pencil tray, a business card tray, a general purpose large, medium and small tray, and a calculator. The cassettes are designed to snap into each other in various configurations. You state that the components are generally imported together as a complete unit and sold in that manner. There may be occasions, however, when the components are imported separately.

The applicable subheading for the Desklusive, when imported as a set including the five organizer trays and calculator, packaged together for retail sale, or for any of the five organizer trays imported separately, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...office and school supplies. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the calculator, when imported separately, will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of power, display only. 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.

Sincerely,

Jean F. Maguire
Area Director

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