CLA-2-91:RR:NC:MM:114 R01273
Mr. Troy D. Crago
Import Specialist
Atico International, USA
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of combination clock and globe from China
Dear Mr. Crago:
In your letter dated January 7, 2005, you requested a tariff classification ruling. A picture of the combination clock and globe was submitted with the ruling request.
The submitted item number C068RA02623 is identified as the World Time Globe Clock. The combination article consists of a battery operated digital alarm clock and world globe housed in a plastic case. The clock is set into the center of the lower portion of the plastic case. The clock has a rectangular LCD display with international and local alarms. The display features the world time for 140 cities, date, year and day of the week. The buttons for setting the time and alarms are located below the LCD display. The three-dimensional globe measures approximately 5 1/2 inches in diameter and is located above the LCD display. You have stated that the World Time Globe Clock will be made in China. The World Time Globe Clock requires two AA batteries to operate. The batteries will not be included.
Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The combination clock and globe 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 World Time Globe Clock will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the World Time Globe Clock is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings.
You have also asked for additional information. There are no quota restrictions or visa requirements for the World Time Globe Clock. Anti-dumping or countervailing duties are not applicable for this article.
The applicable subheading for the World Time Globe Clock will be 9105.11.40, HTS, which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent on the battery.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division