NY 856677
Oct 05 1990

CLA-2-84:S:N:N1:110 856677

Mr. Tim Ward
Intercon Trading Company
1099 So. 900 E.
Salt Lake City, Utah 84105

RE: The tariff classification of a solar-powered calculator from China.

Dear Mr. Ward:

In your letter dated September 27, 1990, you requested a tariff classification ruling. The merchandise in question involves a calculator that is incorporated within a copy of a ten dollar or a one hundred dollar bill. This calculator is a 4-function, one-memory solar- powered calculator with a common LED display. The buttons and display for the calculator are on the left side of a ten or a one hundred dollar bill. A thin address book is located on the right side of the bill between the front and back covers. The replica of the bill is of the same dimensions as actual currency and consists of black, white, and green colors. The article also has printed on the front and back of the bill the terms "void" and "specimen". This item is packaged in individual plastic wrappings with an attached sticker which says "Made in China". The essential character of this composite article is represented by the calculator portion.

This article may be in violation of 19 C.F.R. 12.48 (a), Title 18, Section 504, United States Code, as an article that represents a counterfeit version of U.S. currency. Please note attached pages from Title 18 to the United States Code, which is enforced by the United States Secret Service.

The applicable subheading for the solar 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 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