CLA-2-91:S:N:N8:344 802432

Ms. Alexandra M. Stoianovici
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of an alarm clock/talking picture frame from Taiwan. Dear Ms. Stoianovici:

In your letter dated September 19, 1994, you requested a tariff classification ruling.

The submitted sample, Style #LS-002, is an alarm clock/talking picture frame. The clock has an LCD, battery operated, opto- electronic watch movement in a plastic case. The unit, which measures approximately 2 1/2" x 2 1/2", has a hinged cover, the inside of which serves as a picture frame. The article is equipped with a 20-second recording/playback voice message.

Your sample is being returned as requested.

The applicable subheading for the alarm clock/talking picture frame will be 9103.10.20, Harmonized Tariff Schedule of United States (HTS), which provides for Clocks with watch movements...Battery powered: With opto-electronic display only. The rate of duty will be 3.9% on the movement and case plus 5.3% on the battery. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). - 2 -

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