CLA-2-91:RR:NC:MM:114 M86414
Ms. Sherry Thompson
Harry F. Long Inc.
2975 Lone Oak Circle, Suite 101
Eagan, MN 55121
RE: The tariff classification of a clock table from China
Dear Ms. Thompson:
In your letter dated August 30, 2006, on behalf of Infinity Instruments Inc., you requested a tariff classification ruling on a clock table from China. A copy of a photo of the clock table was submitted with your request for a ruling.
The article for which you are requesting a ruling is identified as a clock table. The clock table is an analog clock with a quartz battery powered movement. The clock is housed in the top portion of a wooden table that has three legs. The clock has a round dial with hour and minute hands. The face of the clock features Roman numerals I through XII around the periphery corresponding to the hours of the day. You have indicated in your letter that the clock table measures 22 inches in height and 22 inches in diameter. The clock table features a glass table top.
You have asked whether the clock table is classifiable under heading 9105, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks, or under heading 9403, HTSUS, which provides for other furniture. Note 1(k) to chapter 94 precludes the clock table from classification in chapter 94. Note 1(k) excludes articles of chapter 91 (for example, clocks and clock cases) from classification in chapter 94.
The applicable subheading for the clock table will be 9105.91.80, HTSUS, which provides for other clocks: other: 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/.
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