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NY 870296

January 10, 1992

CLA-2-91:S:N3G:344 870296


TARIFF NO.: 9105.21.80

Mr. Milton D. Torio
Country Belles
P.O. Box 8000-100
Abbotsford, B.C. V2S 6H1

RE: The tariff classification of a holstein cow wall clock from Canada.

Dear Mr. Torio:

In your letter dated December 18, 1991, you requested a tariff classification ruling on a holstein cow wall clock.

The submitted sample is a battery operated quartz analog wall clock which is a representation of a holstein cow constructed of fiberboard. The quartz analog clock movement has been built into a circular recess which has been cut into the back of the cow. The fiberboard dial has arabic numerals at the 12, 3, 6, and 9 o'clock positions and indices at the 1, 2, 4, 5, 7, 8, 10, and 11 o'clock positions. The clock has no clock case. The fiberboard cow is the dial, which is part of the movement. A copper tone base metal cow bell is tied around the cow's neck.

The applicable subheading for the quartz analog wall clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: wall clocks: batter or AC powered: other. The rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery.

Goods classifiable under subheading 9105.21.80 which have originated in the territory of Canada, will be entitled to a reduced rate of duty--18 cents each plus 4.1% on the case plus 3.1% on the battery-- under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Because the clock has no clock case, the 4.1% portion of the compound rate of duty is inapplicable. Nor will the 3.1% on the battery apply if the clock is imported without a battery.

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


Jean F. Maguire
Area Director

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