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NY 878394



September 22, 1992

CLA-2-84:S:N:N1:110 878394

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Ms. Cindy Shimmel
The I.C.E. Company, Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, Texas 75261-0583

RE: The tariff classification of a portfolio/calculator from Taiwan.

Dear Ms. Shimmnel:

In your letter dated September 16, 1992, on behalf of Bizmart Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a vinyl portfolio/ calculator. This portfolio/calculator measures approximately 9-inches in length by 7-inches in width. The portfolio is designed to accommodate a LED display electronic calculator and a paper writing pad which are included. This portfolio/calculator also has an opening to accommodate a writing instrument such as a pencil or pen which is not included.

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 calculator and the writing pad.

The applicable subheading for the portfolio/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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