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NY 803823





November 14, 1994

CLA-2-85:S:N:N1:109 803823

CATEGORY: CLASSIFICATION

TARIFF NO.: 8517.10.0040

Ms. Pamela J.C. L'Esperance
A.H. Carter& Associates
1001 S.W. Klickitat Way Suite#202
Seattle, WA 98134

RE: The tariff classification of a "Pleasure Time Telephone" from China

Dear Ms. L'Esperance:

In your letter dated November 2, 1994, you requested a tariff classification ruling on behalf of The Marketing Group, Harvey, Illinois.

The merchandise is identified in your letter as a "Pleasure Time Telephone, Model 301." The sample consists of a single line black plastic telephone handset and a telephone stand complete with a calendar, notepad and LCD clock. The telephone appears to be a rotary dial telephone only, and has a redial capability, an on/off switch, a mute button. The clock is removable to replace the battery and set the time. The calendar is also removable and is covered by a thin sheet of plastic. The notepad is self adhesive and can also be removed.

The telephone handset, telephone stand, calendar, notepad and clock is imported as a set that acts as an office organizer. The essential character of the set appears to be provided by the telephone handset.

The applicable subheading for the "Pleasure Time Telephone" will be 8517.10.0040 Harmonized Tariff Schedule of the United States (HTS), which provides for "[Electrical apparatus for line telephony or telegraphy: telephone sets: other]." The rate of duty will be 8.5 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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