CLA-2-90:RR:NC:N1:105
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
New York, New York 10106
RE: The tariff classification of thermometer/clock from China
Dear Mr. Zelman:
In your letter dated July 6, 2007, for Fownes Brothers & Co., Inc., you requested a tariff classification ruling. A sample was provided.
You state: “The Item shows time with a digital clock, month/day/date, indoor temperature, forecast of outdoor temperature, records minimum and maximum temperatures with time and dates noted. It is battery operated (but will be imported without batteries) and is designed to be set on a countertop.”
From the sample, the item does not show a “forecast of the outdoor temperature.” It shows the current temperature as measured and transmitted by radio to it from the remote sensor/transmitter, which would routinely be outdoors.
You state: “Accordingly, the item is classified under the provision for ‘other’ electrical thermometers, subheading 9025.80.1000 which appears after the provision for clocks...”
We do not agree that 9025.80 appears after the provision for clocks (in HTSUS Chapter 91).
However, from the sample, the clock is not an “atomic clock” which receives high precision time information via radio, and we do believe the HTSUS 9025 elements, i.e., the built-in indoor temperature measurement and the separate telemetry temperature measurement provide the item’s essential character for HTSUS General Rule of Interpretation 3-b.
From the sample, the temperature measurements appear to be “electrical” per HTSUS Chapter 90, Additional U.S. Note 2.
We agree that the applicable subheading for the thermometer/clock will be 9025.80.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, inter alia, electrical thermometers, combined with other instruments. The rate of duty will be 1.7 percent ad valorem.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division