CLA-2-91:OT:RR:NC:N5:113
Mr. Jonas Bousquet
B. B. Horaire
20424 Kennedy Road Sharon, L0G1V0 Canada
RE: The tariff classification of Time Zone Clock Kits from Canada
Dear Mr. Bousquet:
In your letter dated November 1, 2024, you requested a tariff classification ruling. Product descriptions and a picture of the Time Zone Clock were submitted for our review.
The subject product is identified as a Time Zone Clock Kit and is designed to help the user track time in multiple time zones. You stated in your letter that the clock kit “consists of four analog/battery operated clocks, a sheet of acrylic (32" x 12"), stainless steel standoffs (1" diameter), aluminum name plates (4.5" x 1.5" x 0.5 mm), mounting hardware (drywall/metal screws), microfiber cloth and spray bottle (5 ml). No batteries will be included in the packaging of our product.” Each clock has a round white face with a black hour hand, a minute hand, and a second hand. The face of the clock features the Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. All of the items are shipped together, unassembled, in one box to produce a single product (Time Zone Clock) ready to be mounted/displayed on a wall. The country of origin for each item that comprises the kit will be China. You stated that “we then have them shipped to Canada, assembled/boxed, and then imported to the United States.” The four clocks will be mounted to the clear acrylic sheet and a name plate will be mounted directly below each clock. The four name plates included read “EASTERN”, “CENTRAL”, “MOUNTAIN” and “PACIFIC”. After importation, the Time Zone Clock will be securely mounted to the wall using the stainless steel standoffs.
Each Time Zone Clock Kit is composed of four clocks, an acrylic sheet, stainless steel standoffs, aluminum name plates, metal screws, a microfiber cloth, and a spray bottle that are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the items that comprise the Time Zone Clock Kit in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Each Time Zone Clock Kit consists of at least two different articles that are classifiable in different headings. The kit consists of articles that are put up together to carry out a specific activity (i.e., to display the time in the Eastern, Central, Mountain, and Pacific time zones) and are put up in a manner suitable for sale directly to users without repacking. Therefore, the subject kits are within the term "goods put up in sets for retail sale”. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the clocks, acrylic sheet, standoffs, name plates, metal screws, microfiber cloth, or spray bottle imparts the essential character to the kit under consideration. It is the role of the constituent material or article in relation to the use of the good that imparts the essential character. In this case, the function of the four clocks is to display the time in four different time zones. Therefore, it the opinion of this office that the clocks impart the essential character to the Time Zone Clock Kit. In accordance with GRI 3(b), the Time Zone Clock Kit will be classified in heading 9105, HTSUS, which provides for Other clocks.
The applicable subheading for the Time Zone Clock Kit will be 9105.21.80, 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.
Statistical Note 1(n) states the statistical suffixes for subheading 9105.21.80 shall be:
Stat. Suffix Article Description Unit of Quantity
30 Movement ........................................... No.
40 Case...................................................... No.
50 Battery ................................................. No.
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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division