CLA-2-91:RR:NC:MM:114 L89387
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification and Section 304 country of origin marking for a quartz analog wall clock made in Taiwan; special marking requirements; Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of the United States
Dear Mr. Kavanaugh:
In your letter dated December 12, 2005, on behalf of Car-Freshner Corporation, you requested 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 the imported clock. A marked sample of the wall clock was submitted with your letter for review.
The item for which you are requesting a ruling is called the Little Tree Clock. The analog wall clock contains a quartz battery operated clock movement. The clock is housed in a green plastic case in the shape of a smiling pine tree. The clock has black hour and minute hands, and a red second hand. The clock requires one AA battery to operate; the battery is not included. You have indicated in your letter that the movement is made in Taiwan and the clock is manufactured and assembled in China. Car-Freshner Corporation has stated that the wall clock will primarily be given away as a promotional item. They have requested information regarding antidumping duties or other costs that may apply to this item. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.
The applicable subheading for the quartz analog wall clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You have also asked for a ruling on Customs marking requirements for the Little Tree Clock. The submitted sample has a paper adhesive label on the back of the clock marked ”Made in China”. The quartz movement is mold marked with the words “Shontek”, “Taiwan” and “No (0) Jewels”. The clock case itself is not marked. The submitted sample of the clock is not properly marked.
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 HTSUS (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 (including by means of indelible ink), or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is mandatory. Customs 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.
The special marking requirements of Chapter 91, Additional U.S. Note 4 Section (b) 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. If the clock movement contains no jewels, the words “No (0) Jewels” is not a required marking.
The special marking requirements of Chapter 91, Additional U.S. Note 4 Section (d) requires that clock cases 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 Chapter 91, Additional U.S. Note 4 Section (b) and Section (d) refers to where the movement and the case were manufactured, rather than where the clock was made.
Regarding Section 304 marking, the clock movement in the Little Tree Clock is manufactured in Taiwan. Accordingly, the country of origin of the clock is considered to be 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 will permit, would meet the requirements of 19 U.S.C. 1304. This marking may be placed on the face of the dial or on the outside surface of the back 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.
The clock movement incorporated in the Little Tree Clock is mold marked as stated above. The mold marking of the movement with the words “Taiwan” and with the name of the manufacturer, “Shontek”, meets the requirements of Section (b) of Additional U.S. Note 4. The marking “No (0) Jewels” is not required for Customs purposes.
The clock case must be marked with its country of origin. Marking the clock case on the most visible part of the outside of the back with the words “Made in China” or “Case China” would satisfy the requirements of Section (d) of Additional U.S. Note 4. The special marking must be accomplished by one of the methods specified in Additional U.S. Note 4 which are cutting, die-sinking, engraving, stamping (including by means of indelible ink), or mold marking (either indented or raised). An adhesive label is not acceptable for the special marking requirements of Additional U.S. Note 4.
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