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NY L83437





April 5, 2005

CLA-2-84:RR:NC:1:110 L83437

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0040; 9102.12.80; 9102.12.40

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of calculators from China.

Dear Ms. Aldinger:

In your letter dated March 11, 2005 you requested a tariff classification ruling.

The merchandise under consideration consists of calculator sets known as the “Calculator Combo Set Assortment” item number 940209. Two calculator combo sets were submitted with your ruling request and will be returned to you.

The first combo set includes a semi-desktop calculator, hand-held calculator and a key chain calculator. The second combo set includes a semi-desktop calculator, hand-held calculator and a wristwatch. The semi-desktop calculators, hand-held calculators and key chain calculator are hand-held or pocket size in design and feature a full function keypad with a liquid crystal display (LCD). They are all battery powered with the exception of the semi-desktop calculators which also feature solar power. The sample wristwatch features a battery operated electronic watch movement with a LCD in a round plastic case. The wristwatch LCD display features hour, minute and date.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), "goods put up in sets for retail sale" refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The two “Calculator Combo Set Assortments” do not meet the terms of a set under GRI 3(b) and therefore all items must be classified individually.

The applicable subheading for each individual calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functionsElectronic calculators capable of operating without an external source of electric powerDisplay only." The general rate of duty will be free.

The applicable subheading for the watches will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with opto-electronic display only; other. The general rate of duty will be free.

The applicable subheading for the plastic watch straps will be 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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