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The tariff classification of a Portfolio Pad from Taiwan
Issued September 25, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 878418 (September 25, 1992)
Tariff classification
HTS codes: 8470.10.0040
Headings: 8470
Product description
The merchandise under consideration involves a portfolio pad that consists essentially of a leather exterior folder with vinyl interior, a dual-power calculator, address and phone directory, business card pocket, penholder, and a 8 1/2" x 11" memo pad. The dual-power calculator has a pop-up display unit, and is permanently attached to the folder. This portfolio pad is sold and marketed as a retail set and incorporates two or more articles that are classified under different HTS numbers. Noting the General Rules for the Interpretation of the Harmonized System, (GRI-3), this portfolio pad would meet the definition of a set put up for retail sale. Since none of the components of this portfolio pad lends an essential character to the set, the set will be classifiable under the heading which occurs last in numerical order among those which equally merit consideration, noting GRI-3 (c).
CBP rationale
The applicable subheading for the portfolio pad will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for display only electronic calculators capable of operation without an external source of power.
Full text
NY 878418 September 25, 1992 CLA-2-84:S:N:N1:110 878418 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Cindy Shimmel The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, Texas 75261-0583 RE: The tariff classification of a Portfolio Pad from Taiwan Dear Ms. Shimmel: In your letter dated September 17, 1992, on behalf of Bizmart Inc., you requested a tariff classification ruling. The merchandise under consideration involves a portfolio pad that consists essentially of a leather exterior folder with vinyl interior, a dual-power calculator, address and phone directory, business card pocket, penholder, and a 8 1/2" x 11" memo pad. The dual-power calculator has a pop-up display unit, and is permanently attached to the folder. This portfolio pad is sold and marketed as a retail set and incorporates two or more articles that are classified under different HTS numbers. Noting the General Rules for the Interpretation of the Harmonized System, (GRI-3), this portfolio pad would meet the definition of a set put up for retail sale. Since none of the components of this portfolio pad lends an essential character to the set, the set will be classifiable under the heading which occurs last in numerical order among those which equally merit consideration, noting GRI-3 (c). The applicable subheading for the portfolio pad will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for display only 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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