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NY 885346



May 5, 1993

CLA-2-84:S:N:N1:110 885346

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040

Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept. 52-2A
Ada, Michigan 49355

RE: The tariff classification of electronic calculators from China and Taiwan.

Dear Mr. Coe:

In your letter dated April 26, 1993, you requested a tariff classification ruling.

The merchandise under consideration involves calculators with and without a portfolio. Model number SKU No. Z0432 is a 9-inch by 12-inch portfolio, which has a solar powered electronic calculator which covers the entire left hand side of the opened portfolio. On the right hand side of the opened portfolio is a large paper pad that can be used to write down figures after using the calculator.

Model numbers SKU No. Z1380 and SKU Z1903 consist of a 6-inch by 9- inch portfolio, that contain a solar powered electronic calculator on the left hand side of the opened portfolio. Both of these models have large paper pads on the right hand side of the opened portfolio. Model no. Z1903 also has a slot in the middle of the portfolio in which to place a pen or pencil.

Model number SKU No. F9111 is a desk-top dual powered solar calculator which contains batteries. It also has a memory feature.

Model number SKU X5360 is a pocket sized dual powered solar calculator which contains batteries. It also has a memory feature.

The essential character of the portfolio calculators is the calculator. GRI 3(b) is noted. The calculator serves as the dominating characteristic of the product, and the portfolio appears to be specially shaped and fitted to contain the calculator.

The applicable subheading for these electronic calculators will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for display only electronic calculators. 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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