CLA-2-84:RR:NC:MA:110 A87491
Ms. Jackie Zlatanovski
Fritz Companies, Inc.
490 Supreme Drive
Bensenville, IL 60106
RE: The tariff classification of a calculator and clock from China.
Dear Ms. Zlatanovski:
In your letter dated August 19, 1996, on behalf of Reader's Digest Association, you requested a tariff classification ruling.
The merchandise under consideration involves a model number LC-718 desk-top calculator/clock . This device has the dimensions of 5 7/16 inches in length by 3 3/4 inches in width, and a depth of 1 inch. Its LCD digital clock, which has a window size of 1 1/4 inches in length by 3/8 inches in width, is hidden inside the body of the calculator, and may be viewed by rotating its tiltable display. The calculator has a total of 23 keys, and 4 basic function keys (plus, minus, multiplication, division), plus memory, square root and percentage. The LCD clock has 4 digits with a flashing colon, and can indicate the month, day, hour, minute and second.
This article would meet the definition of a composite machine, since it incorporates both calculating, data recording, and clock functions. The "essential character", noting GRI-3(b), is exemplified by the calculating functions.
The applicable subheading for the model number LC-718 desk-top calculator/clock will be 8470.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power. The rate of duty will be 2.9 percent ad valorem.
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,
Roger J. Silvestri
Director
National Commodity
Specialist Division