NY 857493
Oct 30 1990

CLA-2-84:S:N:N1:110 857493

Ms. Donna Powers
Patrick Powers Customs Brokers Inc.
Post Office Box 30155
JFK Airport Station
Jamaica, New York 11430

RE: The tariff classification of Ninja Turtle Calculators from China.

Dear Ms. Powers:

In your letter dated October 10, 1990, on behalf of Hope Industries, you requested a tariff classification ruling.

The merchandise in question involves a "Ninja Turtle" calculator. This 4-function, one-memory calculator contains batteries, and has a common LCD display. This "Ninja Turtle" calculator has the name of "Raphael", and is approximately 4- inches in length by 2-inches in width, and has a depth of 1/4- inches. The upper portion of the calculator has the head of "Ninja Turtle" which when slid in the upward position exposes the LCD display of the calculator.

The applicable subheading for the "Ninja Turtle" calculators 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