CLA-2 CO:R:C:G 087875 DFC
TARIFF NO: 9105.91.80; 9403.60.8080; 9109.19.40
Mr. Herman W. Bernard
President
Bernards, Inc.
P.O. Box 1489
High Point, North Carolina 27261
RE: Reconsideration of New York Ruling Letter (NYRL) 855424
dated August 22, 1990, concerning the tariff
classification of table clocks. NYRL 855424 affirmed
Dear Mr. Bernard:
In a letter dated August 28, 1990, you asked us to
reconsider the result reached in NYRL 855424 dated August 22,
1990, concerning the tariff classification of two table
clocks produced in Taiwan.
FACTS:
A photostat representation of Bernards' model 2228 clock
table was submitted. The model 2228 is a battery-operated
quartz analog clock in a Queen Anne-style wooden table that
has three legs. The clock table measures 23" high and 18" in
diameter. A glass crystal, which serves to protect the
clock dial, also serves as the table top. The model 2228
is representative of model 2227 which is a quartz analog
clock in a traditional style wooden table.
In NYRL 855424 you were advised that the subject
merchandise is classifiable under subheading 9105.91.80,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), as other clocks, other, battery or ac powered, other,
with duty at the rate of 30 cents each plus 6.9 percent ad
valorem on the case (the wooden table) plus 5.3 percent ad
valorem on the battery.
-2-
You ask that you be allowed to import the table with or
without the clock under subheading 9403.60.8080, HTSUSA , as
other wooden furniture, other, other, with duty at the rate
of 2.5 percent ad valorem.
ISSUE:
Should table clocks be considered furniture for tariff
purposes?
LAW AND ANALYSIS:
You have submitted four reasons in support of your claim
that the table clocks are classifiable as furniture. They are
listed as follows:
1. the wood table represents 76%
of the total cost;
2. the wood table represents 79% of
the total weight;
3. if the clock ceased to function, you
would still have a functional table; and
4. Bernards anticipates buying the same
table with the glass top, less the clock
movement, for sale as a regular end table.
Bernards would then import the clock movement
separately and their customers would buy the
clock movement separately, if they so desired.
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]." In other words, classification is
governed first by the terms of the headings of the tariff
and any relative section or chapter notes.
GRI 3 reads in pertinent part as follows:
3. When by application of Rule 2(b) or
for any other reason, goods are
prima facie, classifiable under two or
more headings, classification shall be
effected as follows:
-3-
(a) The heading which provides the most
specific description shall be preferred
to headings providing a more general
description. However, when two or more
headings each refer to part only of the
materials or substances contained in mixed
or composite goods . . . those headings
are to be regarded as equally specific in
relation to those goods, even if one of
them gives as more complete or precise
description of the goods.
(b) Mixtures, composite goods consisting of
different materials or made up of different
components, and goods put up in sets for
retail sale which cannot be classified by
reference to 3(a), shall be classified as
if they consisted of the material or
component which gives them their essential
character, insofar as this criterion is
applicable.
Legal Note (LN) 1(k) to Chapter 94, HTSUSA, provides that
"[t]his chapter does not cover: Articles of chapter 91 (for
example, clocks and clock cases)."
Due to the exclusionary language of LN 1(k), we do not
consider the clock tables to be composite goods and thus GRI 3
HTSUSA, is not applicable here. Consequently, there is no need
to consider your reasons 1 and 2 concerning the relative costs
and relative weights of the clock tables.
With respect to reason 3, it is our observation that if
the clock fails, it could be repaired just as any other clock
is repaired. More often than not, the repair of a quartz
analog clock is accomplished by simply replacing its battery.
Reason 4 is not a reason for your claimed classifications.
In response to the statements contained therein the following
classifications apply:
(a) If models 2227 and 2228 tables are
imported with glass tops, but without
clock movements, they are classifiable
under subheading 9403.60.8080, HTSUSA, as
other wooden furniture, other, other, with
duty at the rate of 2.5 percent ad valorem.
-4-
(b) If the quartz analog clock movement is
imported separately, it is classifiable
in subheading 9109.19.40, HTSUSA, as clock
movements, complete and assembled, battery
or AC powered, other, other, other, valued
not over $5 each. The rate of duty is
15 cents each plus 6.4 percent on the
movement plus 5.3 percent ad valorem on the
battery.
Based on the exclusionary language of LN 1(k) to Chapter
94, HTSUSA, it is our position that models 2227 and 2228 clock
tables imported complete with clock movements were correctly
classified under subheading 9105.91.80, HTSUSA, in NYRL 855424.
HOLDING:
NYRL 855424 is affirmed as to the classification of the
models 2227 and 2228 clock tables imported complete with clock
movements.
If models 2227 and 2228 tables are imported with glass
tops, but without clock movements, they are classifiable under
subheading 9403.60.8080, HTSUSA.
If the quartz analog clock movement is imported
separately, it is classifiable under subheading 9109.19.40,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Lou Piropato NY Seaport
1cc Larry Mushinske NY Seaport
1cc Legal Reference
cahill library/peh
087875