D84051 D8 Ruling Active

The tariff classification of a "Countdown Millennium Calculator" from China.

Issued October 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8470.10.0060

Headings: 8470

Product description

The merchandise under consideration involves a battery operated "Countdown Calculator" measuring approximately 4 inches in length (in its closed position), 2 inches in width, and 1 inch in depth, which will be imported and sold with a ball point pen and small self-stick blank notepad. The calculator body is constructed of plastic and is designed to accommodate the pen in a receptacle (hole) located on the top of the housing; the pad is affixed to the inside of the calculator cover. The Countdown Calculator features a fully-functional 10-digit calculator that incorporates an LCD digital display measuring approximately 1 1/2 inches in width by 3/8 of an inch in height. The display provides various information including the results of calculation computations, a countdown to the year 2000, as well as other clock functions. A front cover flips open to allow access to the calculator keyboard and mode buttons. The keyboard features a total of 23 keys, including 4 basic function keys, in addition to memory. Noting GRI-3 (b), this device would fall under the definition of a composite good, and would thus be classifiable as if consisting of the material or component which gives the article its essential character. Based upon its design, function and use, the essential character of this device is imparted by the primary 10-digit calculating function, with the remaining features being ancillary functions.

CBP rationale

The applicable subheading for the Countdown Millennium 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 electric power.

Full text

NY D84051 October 28, 1998 CLA-2-84:RR:NC:1:110 D84051 CATEGORY: Classification TARIFF NO.: 8470.10.0060 Mr. Arlen T. Epstein Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a "Countdown Millennium Calculator" from China. Dear Mr. Epstein: In your letter dated October 27, 1998, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a battery operated "Countdown Calculator" measuring approximately 4 inches in length (in its closed position), 2 inches in width, and 1 inch in depth, which will be imported and sold with a ball point pen and small self-stick blank notepad. The calculator body is constructed of plastic and is designed to accommodate the pen in a receptacle (hole) located on the top of the housing; the pad is affixed to the inside of the calculator cover. The Countdown Calculator features a fully-functional 10-digit calculator that incorporates an LCD digital display measuring approximately 1 1/2 inches in width by 3/8 of an inch in height. The display provides various information including the results of calculation computations, a countdown to the year 2000, as well as other clock functions. A front cover flips open to allow access to the calculator keyboard and mode buttons. The keyboard features a total of 23 keys, including 4 basic function keys, in addition to memory. Noting GRI-3 (b), this device would fall under the definition of a composite good, and would thus be classifiable as if consisting of the material or component which gives the article its essential character. Based upon its design, function and use, the essential character of this device is imparted by the primary 10-digit calculating function, with the remaining features being ancillary functions. The applicable subheading for the Countdown Millennium 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 electric power. The rate of duty will be free. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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