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NY N014265




July 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8470.10.0060

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a talking calculator from China.

Dear Ms. Ramsey:

In your letter dated July 10, 2007, you requested a tariff classification ruling. A sample was submitted with your ruling request.

The merchandise under consideration is the Foldable Talking Calculator and Alarm, SKU number 58050. The Foldable Talking Calculator and Alarm is a battery-powered device measuring approximately 11.5 inches by 8.25 inches. It is constructed of PVC and HIPS (High Impact Polystyrene) plastic, providing a soft, flexible and foldable calculator. This calculator features a touch-sensitive, full-function 26 key keypad with a .75-inch by 3-inch liquid crystal 8-digit display (LCD), encased in a 5-inch by 2-inch hard plastic frame embedded in the upper portion of the calculator. A magnet is affixed to the back of the LCD frame, which allows the calculator to be mounted on a metal surface.

In addition to basic mathematical operations, this calculator also provides a clock function, an alarm function, and memory functions. The dedicated memory keys also allow the user to set and control the alarm and clock. Data entry, calculation functions, and results are reported in a human voice; a specific key on the keypad allows the user to turn the audio function on and off. Two AG13 batteries required for the operation of this calculator will be included with the product.

As imported, the Foldable Talking Calculator and Alarm with two AG13 batteries meet the definition of “goods put up in sets for retail sale.” According to GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The talking calculator clearly provides the essential character of this set.

The applicable subheading for the Foldable Talking Calculator and Alarm with batteries, SKU number 58050, will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calculating machines: Electronic calculators capable of operation without an external source of electric power: Other.” The general rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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