CLA-2-:91:S:N:N3G:344 863664
Mr. Solomon Weber
All-Ways Forwarding Co., Inc.
Port Elizabeth Plaza
1201 Corbin Street
Elizabeth, NJ 07201
RE: The tariff classification of a wall clock from Belgium.
Dear Mr. Weber:
In your letter of May 22, 1991, on behalf of E.T. Table Art
Ltd., you asked for a tariff classification ruling on a clock
from Belgium.
The sample submitted with your letter is a quartz analog
wall clock con-sisting of a Junghans (Germany) calibre W738 clock
movement containing no (0) jewels, with a molded plaster dial.
The clock movement is 58mm in width and the clock dial is 13.8cm
x 19cm.
The plaster dial, made in Belgium, has Roman numerals at the
III, VI, IX and XII o'clock positions and indices at the 1, 2, 4,
5, 7, 8, 10 and 11 o'clock positions. Molded into the dial,
below the numerals and indices, is a scene depicting a black
wrought iron gate between two red brick columns and green
shrubbery.
The dial and movement are assembled together in Belgium. A
steel wire loop is affixed to the top of the movement and it is
used to hang the clock on a wall.
A clock dial is a part of a clock movement. The molded
plaster dial, including the depiction of wrought iron gate, brick
wall and shrubbery, is a part of (an entirety with) the Junghans
clock movement. The sample clock is therefore a wall clock
without a clock case.
The applicable subheading for the quartz analog wall clock
will be 9105.21.80, Harmonized Tariff Schedule of the
United States (HTS), which provides for other clocks: wall
clocks: battery or AC powered: other. The rate of duty will be 30
cents each plus 6.9% on the case plus 5.3% on the battery.
Because the clock has no clock case the 6.9% portion of the
compound rate of duty is inapplicable. Nor will the 5.3% on the
battery apply if the clock is imported without a battery.
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