CLA-2-39:S:N:N6:221 812613

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 the Netherlands.

Dear Mr. Heck:

In your letter dated July 12, 1995, on behalf of Koszegi Industries, Inc., Indiana, you requested a tariff classification ruling.

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 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 transaction.


Jean F. Maguire
Area Director
New York Seaport