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NY 876166

July 10, 1992

CLA-2-84:S:N:N1:110 876166

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Ms. Helaine Dobbs
The Angler's Roslyn Group, Ltd.
45-25 162nd Street
Flushing, New York 11358

RE: The tariff classification of a Dual Power Wallet Calculator from China.

Dear Ms. Dobbs:

In your letter dated June 25, 1992, you requested a tariff classification ruling.

The merchandise in question involves a Dual Power Wallet Calculator. This Dual Power Wallet Calculator has a 8-digit LED display which can be tilted to a 45-degree angle for ease in visibility. The carrying case is composed of plastic, and measures 6 3/4-inches in length by 4 7/8-inches in width. The wallet is designed to accommodate a LED display electronic calculator which is included. The calculator is fastened to the wallet by 2-velcro squares. Value information furnished by the importer indicates that the calculator constitutes most of the cost of the wallet calculator.

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 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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