NY 863665: The tariff classification of a "portfolio calculator" fromTaiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 
                                   NY 863665

                                   June 7, 1991

CLA-2-39:S:N:N3G:221 863665 

CATEGORY:  Classification

TARIFF NO.: 3926.10.0000

Ms. Valerie M. Suchor
Spectra Merchandising International, Inc.
3425 North Kimball Avenue
Chicago, Illinois  60618-5505

RE:  The tariff classification of a "portfolio calculator" from
Taiwan.

Dear Ms. Suchor:

     In your letter dated May 17, 1991, you requested a tariff
classification ruling.        
      
     The portfolio calculator is a bifold pad holder in which a
calculator makes up a large portion of the left inner sleeve of
the pad holder.  The pad holder itself is composed of cardboard
covered with a cellular vinyl plastic material on the inner and
outer sleeves.  The pad holder will be imported with a
replaceable paper pad which is held in place by a metal clamp.
     
     The applicable subheading for the portfolio calculator 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 rate of duty will be 5.3 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