The tariff classification of a Calculator Box from Hong Kong

NY A80625 March 1, 1996 CLA-2-84:RR:NC:MA:110 A80625 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Jackie Sapkov Fritz Companies, Inc. 480 Supreme Drive Bensenville, IL 60106 RE: The tariff classification of a Calculator Box from Hong Kong Dear Ms. Sapkov: In your letter dated February 7, 1996, on behalf of Reader's Digest Manufacturing Corp., you requested a tariff classification ruling. The merchandise under consideration involves a calculator box that houses a calculator in its lid, and inside includes one mechanical pencil, two ball-point pens and 10 paper clips in a foam type tray. The purpose of this multifunction device is to aid an individual at home or in the office with various clerical duties such as calculating and writing. This calculator box consists of a collection of goods that is not described by the terms of a single heading. Because this kit consists of goods that are prima facie classifiable under two or more headings, it is necessary to resort to GRI 3. Noting GRI 3 (b), composite goods consisting of different materials or made up of different components, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of this calculator box kit is exemplified by its calculator. The applicable subheading for the Calculator box 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 electric power. The rate of duty will be 2.9 percent ad valorem. 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 Art Brodbeck at 212-466-5490. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division