CLA-2-::S:N:N8:344 890173

Mr. Greg J. Davis
American Watchco, Inc.
902 N. State Street
Bellingham, WA 98225

RE: The tariff classification of unassembled clocks from Germany.

Dear Mr. Davis:

In your letter of August 30, 1993, you requested a tariff classification ruling on unassembled clocks. The merchandise at issue will be unassembled wall clocks consisting of equal amounts of clock movements, clock cases, clock bezels, clock crystals and clock hands. The clock faces will be manufactured in the U. S. where final assembly will be performed.

The applicable subheading for the unassembled wall clocks will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Wall clocks: Battery or AC powered: Other. The rate of duty will be 30 cents each plus 6.9% on the case and 5.3% on the battery. You have indicated to us that you will not be importing the batteries, therefore, the 5.3% duty will not be applicable.

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