CLA-2-90:RR:NC:MM:114 B84480
TARIFF NOS.: 9014.10.9000, 9103.10.20, 9105.91.40
Mr. Wick Campbell
C. H. Powell Company
760 Atlanta South Parkway
Suite 300
College Park, GA 30349
RE: The tariff classification of compass/clocks and clocks from
China
Dear Mr. Campbell:
In your letter dated April 15, 1997, on behalf of World
Import Company, Inc., you requested a tariff classification
ruling on compass/clocks and clocks.
The compass clock is a composite article consisting of a
clock with a LCD display and a compass. There is an adhesive
pressure sensitive pad on the back of the compass/clock; it is
designed to placed on the dashboard of an automobile, a camper or
a boat.
The stick-on quartz clock contains a LCD display which
shows the time and date. The clock has an adhesive pressure
sensitive pad on the its back; it can be applied to any solid
surface. This clock contains a watch movement in the plastic
case.
The quartz clock contains a LCD display which displays the
time and the calendar date, in an alternating mode. The clock
has a pull out stand for home or office use. It also has an
adhesive pressure sensitive pad which can be applied to any solid
surface. This clock has a clock movement in the plastic case.
The applicable subheading for the compass/clock will be
9014.10.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other direction finding compasses. The
rate of duty will be 4 percent ad valorem.
The applicable subheading for the stick-on clock will be
9103.10.20, Harmonized Tariff Schedule of the United States
(HTS), which provides for clocks with watch movements, excluding
clocks of heading 9104; electrically operated: with opto-electronic display only. The rate of duty will be 3.1 percent ad
valorem on the movement and case plus 4.3 percent on the battery.
The applicable subheading for the quartz clock with pull out
stand will be 9105.91.40, Harmonized Tariff Schedule of the
United States (HTS), which provides for other clocks; other;
electrically operated: with opto-electronic display only. The
rate of duty will be 3.9 percent 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 212-466-5685.
Sincerely,
Robert Swierupski
Chief, Metals and Machinery Branch
National Commodity
Specialist Division