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NY 866855

September 26, 1991

CLA-2-:91:S:N:N3G:344 866855

CATEGORY: CLASSIFICATION

TARIFF NO.: 9105.91.80

Mr. Erin L. Crockett
Unit International, Inc.
900 University Blvd. N., Suite 500
Jacksonville, FL 32211

RE: The tariff classification of a table clock/ceramic planter from Taiwan.

Dear Mr. Crockett:

In your letter of August 27, 1991, on behalf of INARCO/LBK Marketing Corp., and NAPCO/LBK Marketing Corp., of Jacksonville, Florida, you requested a tariff classification ruling on a table clock/ceramic planter.

The submitted sample is a battery-operated quartz analog table top clock with a clock movement in a ceramic case which also serves as a decorative planter.

Your sample is being returned as requested.

The table clock/ceramic planter is a composite article that prima facie appears to be classified under two headings--6913 and 9105. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article.

GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. We have concluded that the quartz analog table clock and the decorative ceramic planter are equally essential components and neither clock nor planter imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b).

GRI 3(c) 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."

Accordingly, the applicable subheading for the table clock/ceramic planter will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: other: battery or AC powered: other. The rate of duty will be 30 cents each plus and 6.9% on the case plus 5.3% on the battery.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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