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NY 873449

April 24, 1992

CLA-2-84:S:N:N1:110 873449

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Mr. Brian Mangas
Parsons International
2100 N.HWY. 360 Suite 402
Grand Prairie, Texas 75050

RE: The tariff classification of a Dual Power Wallet Calculator with Pen and Pad from China.

Dear Mr. Mangas:

In your letter dated April 8, 1992, you requested a tariff classification ruling.

The merchandise in question involves a " Dual Power Wallet Calculator with Pen and Pad, (Model No. 883P)". This Dual Power Wallet Calculator contains a ball point pen and a memo pad. The carrying case is composed of PU (plastic), and measures 6.5- inches in length by 4.5-inches in width. The wallet is designed to accommodate a small fitted LED display electronic calculator which is included. Value information furnished by the importer indicates that the calculator constitutes approximately 75 percent of the cost of this set.

The essential character of this composite article is the calculator. GRI 3(b) is noted. The case appears to be specially shaped and fitted to contain the article intended, which is the calculator.

The applicable subheading for the "Dual Power Wallet Calculator with Pen and Pad (Model No. 883P)" will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for display only electronic calculators capable of operation without an external source of power. 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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