CLA-2-91: RR: NC: 1:114
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of retro clock and timer from China.
Dear Ms. Ramsey:
In your letter dated August 2, 2007, you requested a tariff classification ruling. A sample of the retro clock and timer was submitted with your ruling request.
The retro clock and timer, style number 85140, is a combination article that consists of a wall clock and a timer. The retro clock and timer is housed in a polystyrene grey case with silver trim. The retro clock and timer features quartz analog battery powered clock movement. It requires one AA battery which is not included. The timer has a spring driven movement and no battery is required for the timer. The retro clock and timer has an on/off alarm switch. It measures approximately 4 ? inched long by 2 ¼ inches wide and 6 ? inches high.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The retro clock and timer is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the retro clock and timer will be classified according to GRI 3(c) that states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9106 since it occurs last in numerical order of the competing headings.
The applicable subheading for the retro clock and timer will be 9106.90.8500, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.
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