The tariff classification of a calculator from China

N179715 September 7, 2011 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Anna Nuzzi Continental Accessory Corporation 150 New Highway Amityville, NY 11701 RE: The tariff classification of a calculator from China Dear Ms. Nuzzi: In your letter dated August 8, 2011, you requested a tariff classification ruling. The merchandise under consideration is a handheld, solar-powered calculator comprised primarily of plastic, measuring approximately 4.23” in length by 3.36” in width by .75” in height. The front of the full function calculator features a 24 large-key keypad with an 8-digit liquid crystal display (LCD) measuring approximately 2.16 inches in length by .59 inches high. Besides basic mathematical operations, the keypad includes keys for: memory, square root, profit margin and auto power off.
The applicable subheading for the Calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions…: Electronic calculators capable of operation without an external source of electric power…: Display only." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division