The tariff classification of a calculator set from China

N247255 November 19, 2013 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8470.10.0040 Ms. Jessica Ayling Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a calculator set from China Dear Ms. Ayling: In your letter dated October 21, 2013, you requested a tariff classification ruling. The submitted sample is being returned to you as requested. The subject merchandise, based on the sample and information submitted, is the Marvel Ultimate Spiderman calculator set, vendor stock number 4929 SM DT. This seven-piece set consists of the following components: one calculator, one unlined note pad measuring 9 ½ inches by 6 ½ inches, one unlined mini note pad, two pencils, one handheld pencil sharpener and one eraser. All of these components are packaged and put up together as a set for retail sale at the time of importation. This merchandise is considered to be a set for tariff classification purposes, with the essential character of the set being imparted by the calculator. The applicable subheading for this calculator set will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division