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NY A80319

March 5, 1996

CLA-2-91:RR:NC:TP:344 A80319


TARIFF NO.: 9105.21.80; 9802.00.8065

Ms. Mary A. LaValley
A. N. Deringer, Inc.
173 W. Service Road
Champlain, N.Y. 12919

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

Dear Ms. LaValley:

In your letter dated February 9, 1996, on behalf of Sombec International Inc., you requested a tariff classification ruling.

The submitted sample is a wall clock. A movement of American origin is attached to a flat plastic representation of a cow. This assembly is mounted to a plastic clock dial. The plastic parts are made in Canada from materials manufactured in the United States. Hands, also of Canadian origin, are attached to the front of the dial.

The applicable subheading for the wall clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other clocks: ...:Wall Clocks: Electrically operated: ... Other. The clock, if being wholly obtained or produced in the territory of Canada from materials and parts of United States origin, will meet the requirements of HTSUSA General Note 12 (b) (i), and will therefore be entitled to a rate of duty of 6 cents each plus 1.3% on the case plus 1% on the battery. The submitted sample does not have a battery. The submitted sample does not have a case as the dial, hands and plastic cow are considered to be part of the movement.

Included in the value of this wall clock will be the movement which should be entered under 9802.00.8065, HTS, which provides for Articles, except goods of heading 9802.00.90, assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such article by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. Noting Chapter 98, Subchapter II, U.S. Note 4. (b), (t)he duty ... on this wall clock will be at the rate noted for 9105.21.80. Since this rate includes a specific rate of duty, the total duty will be reduced in such proportion as the value of the United States movement bears to the full value of the imported wall clock.

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 Stanley Schwartz at 212-466-5895.


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