Modification of Headquarters Ruling Letter (HRL) 086281; Travel Bag

HQ 086890 April 16, 1990 CLA-2 CO:R:C:G 086890 WAW CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Elizabeth Brault 4400 Baker Road Minnetonka, MN 55343 RE: Modification of Headquarters Ruling Letter (HRL) 086281; Travel Bag Dear Ms. Brault: This letter is to inform you that we are modifying HRL 086281, dated March 2, 1990, which concerns the classification of a travel bag containing a wallet, mirror, pen, raincoat, memo pad, umbrella, comb, and calculator with a battery. In that ruling, we determined that the travel bag and its accompanying accessories packaged together to be sold as a single unit should be classified separately, since the articles do not meet the requirements for a "set." We determined that the items considered together do not fulfill the same particular need nor are they used for the same specific activity. Thus, in HRL 086281, the travel bag as well as each item in the bag was classified under a separate tariff provision. After reviewing HRL 086281, we have determined that the calculator and the accompanying battery which operates the calculator should not have been separately classified. Legal Note 4 to Section XVI of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) states the following: Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function. In the case of the calculator and battery combination, the battery contributes to the operation of the calculator, however, the primary function of the two components centers on the calculator. Thus, between the two competing headings, the calculator and battery combination are more properly classified under subheading 8470.10.0040, HTSUSA, which provides for calculating machines; accounting machines, cash registers, postage-franking machines, inter alia, and similar machines, incorporating a calculating device: electronic calculators capable of operation without an external source of power, display only. Items classified under this subheading enter at a rate of duty of 3.7 percent ad valorem. We have attached a copy of HRL 086281 for your reference. Please feel free to contact this office if you have any questions regarding this matter or if we can be of any further assistance. HRL 086281 is hereby modified pursuant to 19 CFR 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division