CLA-2-91:S:N3G:344 870296
Mr. Milton D. Torio
Country Belles
P.O. Box 8000-100
Abbotsford, B.C. V2S 6H1
Canada
RE: The tariff classification of a holstein cow wall clock from
Canada.
Dear Mr. Torio:
In your letter dated December 18, 1991, you requested a
tariff classification ruling on a holstein cow wall clock.
The submitted sample is a battery operated quartz analog
wall clock which is a representation of a holstein cow
constructed of fiberboard. The quartz analog clock movement has
been built into a circular recess which has been cut into the
back of the cow. The fiberboard dial has arabic numerals at the
12, 3, 6, and 9 o'clock positions and indices at the 1, 2, 4, 5,
7, 8, 10, and 11 o'clock positions. The clock has no clock case.
The fiberboard cow is the dial, which is part of the movement. A
copper tone base metal cow bell is tied around the cow's neck.
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:
batter 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.
Goods classifiable under subheading 9105.21.80 which have
originated in the territory of Canada, will be entitled to a
reduced rate of duty--18 cents each plus 4.1% on the case plus
3.1% on the battery-- under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Because the clock has no clock case, the 4.1% portion of the
compound rate of duty is inapplicable. Nor will the 3.1% 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).
Sincerely,
Jean F. Maguire
Area Director
New York Seaport