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NY 883640



March 11, 1993

CLA-2-84:S:N:N1:110 883640

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Mr. Ken Lacy
KEL International Customhouse Brokers
1838 El Camino Real # 111
Burlingame, Ca. 94010

RE: The tariff classification of a dual power portfolio/calculator with clock, pen, and paper writing pad from Taiwan.

Dear Mr. Lacy:

In your letter dated March 4, 1993, on behalf of U.S. Trade Links, you requested a tariff classification ruling.

The merchandise under consideration involves a dual power portfolio/ calculator with clock, pen, and paper writing pad. This dual power portfolio/ calculator has a 8-digit LED display and clock which can be tilted to a 45-degree angle to permit greater ease in visibility. The carrying case is composed of plastic, and measures approximately 4 3/4-inches in length by 6 1/4-inches in width. The portfolio is designed to accommodate a LED display electronic calculator with built-in clock which are included. The calculator is fastened to the wallet by 2-velcro squares. The portfolio/ calculator also includes a removable pen, and a removable 4-inch by 5 1/2-inch paper writing pad.

This dual power portfolio/calculator with clock, pen, and paper writing pad 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 portfolio/ calculator would meet the definition of a set put up for retail sale. The essential character of this retail set is the calculator. GRI 3(b) is noted. The carrying case of this portfolio/calculator appears to be specially shaped and fitted to contain the calculator, and the paper writing pad.

The applicable subheading for the dual power portfolio/calculator with clock, pen, and paper writing pad 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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