Mr. Dennis Heck
Tower Group International, Inc.
2400 Marine Avenue
Redondo Beach, CA 90278-1103
RE: The tariff classification of a calculator/pad holder from
Dear Mr. Heck:
In your letter dated July 12, 1995, on behalf of Koszegi
Industries, Inc., Indiana, you requested a tariff classification
The sample submitted with your letter is a folder designed
to contain a calculator, pen and pad of paper. The folder is
made from cellular polyvinyl chloride plastics backed with a
uniformly dyed woven fabric, over paperboard stiffening pieces.
The folder features a slit pocket on the right for the pad, a
sleeve in the center to hold a pen, and a pocket on the left to
hold a calculator. The cover will be imported both empty, as per
the submitted sample, or filled with the contents.
The applicable subheading for the calculator/pad holder,
when imported empty, will be 3926.10.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
articles of plastics...office or school supplies. The duty rate
will be 5.3 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the folder when imported with the
calculator, pen and paper. Your request for a classification
ruling should include a sample of the complete product, and a
breakdown by value showing separate costs for the folder and each
of its contents.
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
Jean F. Maguire
New York Seaport