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NY 802370




September 27, 1994

CLA-2-84:S:N:N1:110 802370

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Ms. Pamela A Grzonka
Play By Play Toys & Novelties
4400 Tejasco, P.O. Box 18267
San Antonio, Texas 78218-0267

RE: The tariff classification of a "telephone" calculator with clock from China.

Dear Ms. Grzonka:

In your letter dated September 7, 1994, you requested a tariff classification ruling.

The merchandise under consideration involves a "telephone" calculator with a liquid crystal display (LCD) clock. This "telephone" is constructed of plastic and measures approximately 4-inches in length by 3 1/4-inches in width. The body of the telephone incorporates a built-in functional calculator, and the earpiece of the handset incorporates a built-in LCD clock which indicates the time of day. This "telephone" calculator is entirely functional, and simply has a toy-like motif. This device is not designed exclusively for amusement purposes, and is not considered a toy.

The essential character of this composite article is the calculator. GRI 3(b) is noted. An examination of the features of this device reveals that the essential character of this article is imparted by the calculator component which serves as the focal point of this product.

The applicable subheading for the "telephone" calculator with a LCD clock 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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