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NY 810777

June 7, 1995

CLA.-2-91:S:N:N8:344 810777


TARIFF NO.: 9103.10.40

Mr. Joseph P. Cox
Stein Shostak Shostak & O'Hara
515 South Figueroa Street
Los Angeles, California 90071-3329

RE: The tariff classification and marking of clocks with watch movements made in Japan or Singapore.

Dear Mr. Cox:

In your letter dated May 19, 1995, on behalf of Pacific Products Ltd., you requested a tariff classification ruling.

You have submitted five samples with your request. They are:

1. Rabbit and Bird Design (2810 A)
2. Flower and Mouse Design (2810 B)
3. Mouse in Cup Design (2810 C)
4. Cat and Yarn Design (2810 D)
5. Bear Design (2811)

The above listed items are battery powered quartz analog table clocks with watch movements. The watch movement will be made in Japan or Singapore. The movement is set into a base metal watch case (with glass crystal). The watch is then set into a metal cap which then is inserted into a circular slot in the polyresin figurine. The figurines are manufactured in China and consist of various designs depicting 1) a rabbit, birds, a tree stump and grass, 2) flowers and a mouse, 3) a mouse climbing out of a teacup and another mouse sitting on the saucer eating a cookie , 4) a cat sleeping in a knitting basket and another cat playing with yarn and 5) a bear with a honeycomb. All of the clocks measure approximately 3 3/4" x 4".

The applicable subheading for the table clocks with watch movements will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for Clocks with watch movements, excluding clocks of heading 9104: Battery powered: Other: Having no jewels or only one jewel in the movement. The rate of duty will be 34 cents each plus 6.4% on the case plus 4.9% on the battery.

You have also asked for a ruling on U.S. Customs marking requirements.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was that the ultimate purchaser should be able to know by an inspection of the marking of the imported goods the country of which the goods is the product.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (109 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.

It has been the position of the U.S. Customs Service for many years that the country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the "guts" of the watch or clock. Accordingly, in order to satisfy the requirements of 19 U.S.C. 1304, the clock must be marked with the name of the country of manufacture of the clock movement. The country of origin marking must also be legible and in a conspicuous place.

You have asked if the indelible ink marking on the bottom of the clock would be sufficient marking if it read Japan or Japan Movement or Japan Movement - Assembled in China (or Singapore or Singapore Movement). Any of the above markings would be acceptable for 304 purposes.

Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9 Customs Regulations (190 CFR 11.9), provides that clocks must be marked in accordance with Chapter 91, U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). This note requires that any clock or watch movement or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, or stamping or mold-marking (either indented or raised, as specified in the provisions of the note. This marking is mandatory.

Section (a) of Additional Note 4 requires that watch movements be marked on one or more of the bridges or top plates to show: (1) the name of the country of manufacture; (2) the name of the manufacturer or purchaser; and (3) in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings.

All of the movements are properly marked with the exception of Sample 2810 D which is not marked with the country of manufacture. None of the movements are marked with the name of the manufacturer.

The figurines (clock cases) must be marked in accordance with U.S. Note 4 of Chapter 91 of the HTSUS which states that clock cases must be marked on the most visible part of the outside of the back to indicate the name of the country of manufacture by cutting, die-sinking, engraving, stamping, or mold-marking (either raised or indented). Your clock cases are not in compliance with this marking requirement. Accordingly, your clock cases must be marked China or Made in China using one of the methods mentioned above.

Your samples are being returned as requested.

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.


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