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NY 878950



October 14, 1992

CLA-2-84:S:N:N1:110 878950

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Mr. Thomas Bernstein
Leeds Leather Products
4431 William Penn Highway
Murrysville, Pa. 15668

RE: The tariff classification of a Calcu-Pad portfolio from China.

Dear Mr. Bernstein:

In your letter dated September 17, 1992, you requested a tariff classification ruling.

The merchandise in question involves a model no. 1000-11 Calcu-Pad portfolio which is constructed of a bonded leather exterior folder with a vinyl interior. This Calcu-Pad portfolio contains a removable solar calculator, a removable 8" x 11 1/2" letter size writing pad, and a penholder. Attached to the back of the calculator are vinyl business card pockets which can hold up to 48-business cards.

The model no. 1000-11 Calcu-Pad portfolio is sold and marketed as a retail set, and incorporates two or more articles that are classified under different HTS numbers. Noting the General Rules for the Interpretation of the Harmonized System, (GRI-3), this Calcu-Pad portfolio would meet the definition of a set put up for retail sale. Since none of the components of this Calcu-Pad portfolio lends an essential character to the set, the set will be classifiable under the heading which occurs last in numerical order among those which equally merit consideration, noting GRI-3(c).

The applicable subheading for the model no. 1000-11 Calcu- Pad portfolio 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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