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NY 872873

April 8, 1992

CLA-2-:91:S:N:N3G:344 872873


TARIFF NO.: 9105.91.40

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, N. Y. 10036

RE: The tariff classification of a table clock/letter-opener from Taiwan.

Dear Mr. Eisen:

In your letter of March 30, 1992, on behalf of Avon Products, Inc., you requested a tariff classification ruling on a table clock/letter-opener.

The submitted sample, PP 105436, is a battery-operated quartz digital table clock with a clock movement and a liquid crystal display (LCD) contained in a plastic case. The table clock incorporates an electronic letter-opener along the base of the clock. The letter-opener consists of a an independent motor and a battery-powered envelope cutter which automatically cuts any standard letter-size envelope when placed into the envelope insert guide.

The table clock/letter-opener is a composite article that prima facie appears to be classified under two headings--8509 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.

Your sample is being returned as requested.

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 digital table clock and the electronic letter-opener are equally essential components and neither clock nor letter-opener 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/letter-opener will be 9105.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: other: battery or AC powered: with opto-electronic display only. The rate of duty will be 3.9% on the movement and 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.


Jean F. Maguire
Area Director

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