CLA-2-91:RR:NC:MM:114 J83864
Mr. Joseph Stinson
Director of Import Administration
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of 24 hour timer from China
Dear Mr. Stinson:
In your letter dated April 27, 2003, you requested a tariff classification ruling on a 24 hour timer from China. A sample of the 24 hour timer was submitted with the ruling request.
The submitted sample is described in your letter as the XELC 24 Hour Mechanical Timer with Christmas Wreath Cover. The XELC 24 Hour Mechanical Timer with Christmas Wreath Cover is identified as Liss item number 933875 and manufacturer item number W14G5357. The timer is housed in round plastic case with a removable Christmas wreath decoration around the periphery. The sample measures approximately 4 ½ inches in diameter. The XELC 24 Hour Mechanical Timer features an on/off switch, 4 set programming, extra setting pin, and two-prong electrical plug. The timer is 125 Volt AC electrically powered. You have indicated that the timer is used to control the operation of Christmas electrical decorations. The 24 Hour Mechanical Timer with Christmas Wreath Cover is available in two styles.
Your suggested classification for the XELC 24 Hour Mechanical Timer with Christmas Wreath Cover under subheading 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), provides for festive, carnival or other entertainment articles; articles for Christmas festivities and parts and accessories thereof; other; of plastics; other.
The XELC 24 Hour Mechanical Timer with Christmas Wreath Cover is a totally functioning timer with a removable Christmas wreath decoration. The timer is not limited in its use to Christmas and is not a three dimensional symbol of Christmas. Heading 9106 includes timers. Therefore, the XELC 24 Hour Mechanical Timer with Christmas Wreath Cover is classifiable under heading 9106, HTS.
The applicable subheading for the XELC 24 Hour Mechanical Timer with Christmas Wreath Cover will be 9106.90.8500, HTS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement: other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents/jewel.
The sample is being returned as requested.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division