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NY 879581



October 26, 1992

CLA-2-84:S:N:N1:110 879581

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0060

Mr. David A. Eisen
Siegel, Mandel & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, N.Y. 10036

RE: The tariff classification of a color calculator from either China or Taiwan.

Dear Mr. Eisen:

In your letter dated October 21, 1992, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a model PP- 109141 color calculator that is shaped to resemble a plastic "cosmetic"-type compact which will be imported and sold with a protective textile pouch. The calculator is solar powered and measures 3 1/2 inches in length and 2 1/2 inches in width. The interior of the calculator contains variously colored numerical and arithmetical function keypads designed to represent eyeshadow shades. Located directly below the keypads is an implement designed to resemble a double-ended foam applicator which is intended to be utilized to depress the desired keypad. The solar panels and numerical display panel are incorporated within the upper section of the plastic housing, as well as a mirror.

The calculator is shipped and marketed with a textile pouch that appears to be of a flocked fabric with no closure. Noting GRI-5 (a), this pouch is specially shaped to contain the calculator and is of a kind normally sold with such calculators. The pouch would therefore be classified under the same provision as the calculator since it is sold and marketed with the calculator.

The applicable subheading for the color calculator will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other 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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