853592 85 Ruling Active

The tariff classification of a calculator from Hong Kong

Issued June 20, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8470.10.0060

Headings: 8470

Product description

The tariff classification of a calculator from Hong Kong

CBP rationale

The applicable subheading for the calculator will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other electronic calculators capable of operation without an external source of power.

Full text

NY 853592 June 20, 1990 CLA-2-84:S:N:N1:110 853592 CATEGORY: Classification TARIFF NO.: 8470.10.0060 Mr. Hersel Niamehr World Import Export Corp. 10 West 47th Street New York, N.Y. 10036 RE: The tariff classification of a calculator from Hong Kong Dear Mr. Niamehr: In your letter dated June 7, 1990, you requested a tariff classification ruling. The merchandise under consideration involves a calculator that is incorporated within a copy of a one hundred dollar bill and a small telephone booklet. The calculator is housed on one side of the article, while the telephone booklet is on the other side. The front and back copy of a one hundred dollar bill covers the calculator and booklet. The replica of the bill is of the same dimensions as actual currency and consists of black, white, and green colors. The article also has printed on the front and back of the bill the terms "Void" and "Specimen" in red color. The calculator portion includes a narrow LCD panel and is powered by a solar cell. The essential character of this composite article is represented by the calculator portion. This article may be in violation of 19 C.F.R. 12.48 (a), Title 18, Section 504, United States Code, as an article that represents a counterfeit version of U.S. currency. Please note attached pages from Title 18 to the United States Code, which is enforced by the United States Secret Service. The applicable subheading for the calculator will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other electronic calculators capable of operation without an external source of power. 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 New York Seaport 

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