CLA-2-91: RR:NC:MM:114 K84366
Mr. Grant Emil Christy
President
Blue Eyes Products USA Ltd.
2839 154th Street
White Rock, British Columbia
Canada V4P 2L7
RE: The tariff classification and country of origin marking for quartz analog clocks made in Taiwan; special marking requirements; Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of the United States
Dear Mr. Christy:
This is in response to your letter dated March 9, 2004, requesting a tariff classification ruling and a ruling on whether the proposed marking of the quartz analog clock is an acceptable country of origin marking for imported clocks. A marked sample of the clock in the retail packaging was submitted with your letter for review.
The clock for which you are requesting a ruling is identified as Paint your Clock. You have stated in your letter that Paint your Clock will be shipped in two models. The submitted clock features traditional Arabic numerals, and the other model has Roman numerals. Each Paint your Clock is packed in a cardboard display box. The Paint your Clock display box contains a wall clock with either traditional Arabic numerals or Roman numerals on the clock face, and two styles of clock hands and a complete quartz clock mechanism that are not attached to the clock. Each clock is primed and ready for painting. The paint is not included. The instructions for attaching the clock hands and clock motor are included in the cardboard box.
Paint your Clock contains a quartz analog battery powered clock movement. The movement has no jewels. The submitted clock measures approximately 26 inches in diameter and is housed in a white polyurethane foam case. The clock requires one AA battery to operate. The battery is not included.
The face of the submitted Paint Your Clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round white dial with black hour and minute hands. You have indicated that the clock case is made in Malaysia and all the packaging will be done in Malaysia. The movement is made in Taiwan.
You have inquired in your letter whether Paint Your Clock has a clock case. Pursuant to Additional U.S. Note 1(b), Chapter 91, Harmonized Tariff Schedule of the United States, the term “cases” embraces inner and outer cases, containers and housings for movements, together with parts or pieces, such as, but not limited to rings, feet, posts, bases and outer frames which serve to complete the clocks.
In this instance, the plastic portion immediately surrounding the movement acts as an inner case. The polyurethane foam portion surrounding the other parts of the clock acts as an outer case. The polyurethane foam outer case gives structural support and is intended to be visually pleasing. In Headquarters Ruling Letter (HRL) 560866 dated November 30, 1998, Customs held that a cardboard container was a clock case within the meaning of Note 4. Accordingly, the polyurethane foam portion of the sample clock is a clock case within the meaning of Note 4.
The applicable subheading for the quartz analog clocks will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; wall clocks; electrically operated; other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.
You have also asked for a ruling on U.S. Customs marking requirements.
The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with Section 11.9, Customs Regulations (19 CFR 11.9), provides that clocks must be marked in accordance with the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the HTS (19 U.S.C. 1202). This note requires that any clock or watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping, or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is mandatory. The Customs Service has no authority for granting exceptions to the special marking requirements for clocks or watches.
The country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case, or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the essential portion of the watch or clock. In order to satisfy the requirements of 19 U.S.C. 1304, a clock must be legibly marked with the name of the country of manufacture of the movement in a conspicuous place.
Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and, in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings. Section (d) of Additional U.S. Note 4 requires that clock cases provided for in Chapter 91, HTS, shall be marked on the most visible part of the outside of the back to show the name of the country of manufacture. The “country of manufacture” for these requirements refers to where the movement and case were manufactured, rather than where the clock was made.
Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any. The special marking requirements mandate that a clock movement be marked with the number of jewels contained therein, which translates to one or more. If the clock movement contains no jewels, the words “NO (O) JEWELS” on the movement housing of the clock is not a required marking.
In order to satisfy the marking requirements of 19 U.S.C. 1304, a clock (or clock container) must be legibly and permanently marked with the name of the country of manufacture of the movement in a conspicuous place. In this instance, the clock movement is manufactured in Taiwan. Marking each clock with the words “Taiwan” or “Made in Taiwan” in a conspicuous place as legibly, and permanently as the nature of the clock (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article would meet the requirements of 19 U.S.C. 1304.
You have proposed to mark the most visible part of the outside of the back of the clock case to show the name of the country of manufacture. For purposes of 19 U.S.C. 1304, the country of origin of a clock is the same as the country of origin of its movement. This marking may be placed on the face of the dial or on the outside surface of the back cover of the clock case. An adhesive sticker may be used for the section 304 marking so long as the sticker is affixed so securely that unless deliberately removed it will remain on the clock while it is in storage or on display and until delivered to the ultimate purchaser. This marking is intended to enable the ultimate purchaser to make an informed purchase decision based on the country of origin.
You have proposed to mark the retail packaging with the country of origin. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
You have proposed to mark the clock movement with the country of origin. Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any. In this instance, the clock movement is manufactured in Taiwan. Marking the movement with the words “Taiwan Movement“, “Made in Taiwan”, or “Taiwan” would meet the requirements of Section (b) of Additional U.S. Note 4. The special marking must be accomplished by one of the methods specified in Additional U.S. Note 4.
The special marking requirements of Section (d) of Additional U.S. Note 4 require that the clock case be marked on the most visible part of the outside of the back to show the name of the country of manufacture. Regarding the marking of clock cases, Chapter 91, Additional U.S. Note 4 requires conspicuous and indelible marking by cutting, die-sinking, engraving, stamping or mold-marking (either indented or raised) on the most visible part of the outside of the back to show the name of the country of manufacture. In this instance, marking the clock case on the most visible part of the outside of the back with the words “Made in Malaysia or “Case Malaysia” using one of the methods specified in Additional U.S. Note 4 to Chapter 91 is an acceptable marking.
For your information, enclosed is a copy of the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the HTS. The clocks must be marked in accordance with the special marking requirements.
This ruling is being issued under provision of Part 177 of the Customs Regulations (19 CFR Part 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