CLA-2-91:RR:E:NC:MM:114 R04691
Mr. Troy D. Crago
Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of digital combination clock, timer and thermometer made in China
Dear Mr. Crago:
In your letter dated August 21, 2006, you requested a tariff classification ruling on a digital combination clock, timer and thermometer made in China. A photograph and an instruction manual for the digital combination clock, timer and thermometer were submitted with the ruling request.
Item number A017DA00219 for which you are requesting a ruling has been identified in your letter as a LCD (liquid crystal display) alarm clock with calendar, timer and indoor temperature. The combination article consists of a battery operated digital alarm clock, a count down timer and an indoor thermometer. The article features a rectangular liquid crystal touch screen display positioned on the top of a circular base. The article has a blue light emitting diode (LED) light around the circular base. The LCD display features the hour, minute, alarm time, temperature, month, date, day of the week and timer. The thermometer features the indoor temperature in Centigrade or Fahrenheit. The timer has a maximum count down setting of 180 minutes and 59 seconds. The instruction manual advises the user to press the see through LCD panel until it displays the time mode, alarm time mode, temperature mode, date mode or timer mode. After the mode appears on the screen, the user is instructed to press the up or down buttons and the set button to complete the time, alarm time, temperature, date or timer setting. The LCD alarm clock with calendar, timer and indoor temperature requires one AAA battery to operate; the AAA battery will not be included. The blue LED light around the base requires four LR44 button cell batteries to operate. The batteries will be included.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation taken in order. The combination clock, timer and thermometer 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 combination article will be classified according to General Rule of Interpretation 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”. The competing tariff headings are heading 9025, HTSUS, which provides for thermometers, heading 9105, HTSUS, which provides for clocks, and heading 9106, HTSUS, which provides for timers. 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 digital combination clock, timer and thermometer will be 9106.90.55, 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 (for example, time registers, time-recorders): other: other: apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered: with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the apparatus 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