CLA-2-91:RR:NC:TP:344 818342
Mr. Christopher L. Thayer
Hallmark Cards, Incorporated
Kansas City, Missouri 64141
RE: The tariff classification and marking of a clock with a Japanese watch movement, imported from China.
Dear Mr. Thayer:
In your letter dated January 17, 1996 you requested a tariff classification and marking ruling.
You have submitted one sample with your request. The sample is item # 2450QLX7391 "Father Time Christmas Tree Ornament". This plastic figurine measures approximately 5 inches by 2 inches by 1 3/4 inches. A clock is set into the body of the figurine and appears to be held by the hand of "Father Time". A metal loop is attached to the top of the figurine which will allow it to be hung from a Christmas tree. The base of the plastic figurine has a large flat surface which will allow it to be placed on any flat surface when not being used as a Christmas tree ornament.
The above noted sample contains a battery powered quartz analog clock with watch sized movement. The watch movement is made in Japan. The movement is set into a base metal watch case (with glass crystal). The watch is then set into a metal cap which then is inserted into a circular slot in the figurine. The figurine is manufactured in China.
The applicable subheading for the clock with watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for Clocks with watch movements, excluding clocks of heading 9104: Battery powered: Other: Having no jewels or only one jewel in the movement. The rate of duty will be 31 cents each plus 5.9% on the case plus 4.9% on the battery.
You have also asked for a ruling on U.S. Customs marking requirements.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was that the ultimate purchaser should be able to know by an inspection of the marking of the imported goods the country of which the goods is the product.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (109 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
It has been the position of the U.S. Customs Service for many years that the country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the "guts" of the watch or clock. Accordingly, in order to satisfy the requirements of 19 U.S.C. 1304, the clock must be marked with the name of the country of manufacture of the clock movement. The country of origin marking must also be legible and in a conspicuous place.
You have asked if the marking "JAPAN MOVT" beneath the number VI on the dial would be acceptable for country of origin purposes. This markings is acceptable for 304 purposes. The marking "Ornament Made in China" on the bottom of the retail packaging is unacceptable since Japan is considered the country of origin of the clock. Japan, Movt Japan or Japan Movt would be acceptable marking for the retail container.
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9 Customs Regulations (190 CFR 11.9), provides that clocks must be marked in accordance with Chapter 91, U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). This note requires that any clock or watch movement or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, or stamping or mold-marking (either indented or raised, as specified in the provisions of the note. This marking is mandatory.
Section (a) of Additional Note 4 requires that watch movements be marked on one or more of the bridges or top plates to show: (1) the name of the country of manufacture; (2) the name of the manufacturer or purchaser; and (3) in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings. The movement is marked "MORIOKA TOKEI JAPAN". This marking is acceptable for Chapter 91 Special Marking requirements.
The figurines (clock cases) must be marked in accordance with U.S. Note 4 of Chapter 91 of the HTSUS which states that clock cases must be marked on the most visible part of the outside of the back to indicate the name of the country of manufacture by cutting, die-sinking, engraving, stamping, or mold-marking (either raised or indented). Your clock case is not in compliance with this marking requirement. It does not have any markings to indicate the country of origin. Accordingly, your clock case must be marked China or Made in China using one of the methods mentioned above.
Your sample is being returned as requested.
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 you have any questions regarding the ruling, contact National Import Specialist Stanley J. Schwartz at 212-466-5895.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division