CLA-2-90:RR:NC:MM:105 G82425
Ms. Lorianne Aldinger
Rite Aid Corporation
POB 3165
Harrisburg, PA 17105
RE: The tariff classification of a Wall Plaque-Thermometer from China
Dear Ms. Aldinger:
In your letter, dated September 11, 2000, you requested a tariff classification ruling.
The sample is about 6 inches wide and 12 inches high. It has a string to attach it to a hook on a wall. It has a short quotation of poetry and a large flower design. It also has a 5 inch long mercury thermometer built into a vertical gap, also on the front side.
You propose classification in HTS 3926. However, while the plaque is larger, you state, “The item’s intended use is as a decorative wall hanging and to provide a temperature reading.” In addition to the poetry and the design, the plaque also has the necessary calibrated temperature scale printed on it. The FOB price of the whole item is under $2. The price is therefore not far greater than that for a minimum wall thermometer with a mercury tube, a firm base for the tube large enough to have an imprinted calibrated temperature scale, and a string to affix it to a wall hook.
General Explanatory Note I to Harmonized System (HS) Chapter 90 states that it includes “fancy hygrometers, irrespective of their accuracy.” That is amplified upon in EN D (Hygrometers and Hydrographs) to 9025 which states it includes “Fancy hygroscopes, consisting essentially of more or less decorative objects (chalets, towers, etc.) with figurines coming in or going out, according to whether the weather is likely to be good or bad.” We believe this indicates the general intention to include in Chapter 90 the named instruments of Heading 9025, which includes thermometers, even when they have an additional decorative purpose.
We consider your item to be a composite good. Noting HS General Rule of Interpretation 3-c, the last heading which equally merits consideration is 9025.
The applicable subheading for this item will be 9025.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for thermometers and pyrometers, liquid-filled, for direct reading, not clinical, and not combined with other instruments. The general rate of duty will be free.
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 James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division