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NY 814930




September 29, 1995

CLA-2-84:R:N1:110 814930

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Mr. Dennis Heck
Tower Group International, Inc.
2400 Marine Avenue
Redondo Beach, California 90278-1103

RE: The tariff classification of a memo pad/calculator portfolio from China.

Dear Mr. Heck:

In your letter dated September 20, 1995, on behalf of Koszegi Industries, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a black vinyl memopad/calculator cover (portfolio) which consists of a vinyl cover that incorporates a calculator and a memorandum pad. The cover has an outer surface composed of cotton/linen fabric-reinforced vinyl, with textile trim over paperboard stiffening pieces. This memopad/calculator portfolio measures approximately 6.75 inches by 11 inches when opened and 6.75 inches by 5.5 inches when closed. The portfolio features a slit pocket on the right with a standard 4 inch by 6 inch paper memo pad, a pen holder loop in the center, and a pocket containing a dual powered (solar and battery operated) removable Chinese calculator on the left.

This memopad/calculator portfolio is sold and marketed as a retail set, and thus meets the definition of a set as per GRI-3(a). Since none of the components of this vinyl memopad- calculator portfolio lends an essential character to the set, the memopad/calculator portfolio 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 black vinyl memopad- calculator portfolio will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of power. The rate of duty will be 3.3 percent ad valorem.

Although classifiable as a set, each component of the set retains its own country of origin. Thus the country of origin for the calculator would be China, the vinyl case, Netherlands, etc.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Therefore , each component of the set should be separately marked. The calculator should be marked; "made in China"; the case should be marked; "case made in Netherlands", etc.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490.

Sincerely,

Roger J. Silvestri
Director

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