The tariff classification of a hand held credit card size calculator with PVC pouch from China

NY G87471 March 2, 2001 CLA-2-84:RR:NC:1:110 G87471 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Angie K. Muhlenkamp Casad Company 108 N. Main St. Celina, OH 45822 RE: The tariff classification of a hand held credit card size calculator with PVC pouch from China Dear Ms. Muhlenkamp: In your letter dated February 23, 2001, on behalf of Casad Company, you requested a tariff classification ruling. The merchandise under consideration is a hand held credit card size calculator with a PVC pouch. A sample of the calculator was submitted with your ruling request. This product is a multi-functional solar powered calculator featuring an 8-digit LCD display along with 24 keys, the 4 basic function keys (addition, subtraction, multiplication and division), three memory keys, square root, percentage, power on, equal and two clear keys. This calculator will be put up for sale with a protective PVC pouch or sleeve that the calculator slides into. One side of this pouch is made of clear plastic so that the calculator may be used without removing it form the pouch. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS), is governed by the General Rules of Interpretation (GRI), taken in order. In pertinent part GRI 3(b) provides that when goods are, prima facie, classifiable under two or more headings, such as mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. In this particular instance, the calculator clearly imparts the essential character of this product. The applicable subheading for the held credit card size calculator with PVC pouch will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Calculating machines and pocket-size data recording… Electronic calculators capable of operation without an external source of electric power… Display only.” 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 Eileen S. Kaplan at 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division