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NY A80674

March 4, 1996

CLA-2-91:RR:NC:TP:344 A80674


TARIFF NO.: 9105.21.80; 9802.00.8065

Mr. Anthony Lundy
E.B.T. International, Ltd.
2100 Bartow Avenue, Suite 243
Bronx, N.Y. 10475

RE: The tariff classification of a wall clock from Costa Rica.

Dear Mr. Lundy:

In your letter dated February 22, 1996 you requested a tariff classification ruling.

The submitted sample is a wall clock measures approximately 11 3/4" by 13 1/4". You indicate in your letter that the movement in the sample, from China, will be replaced by a movement from the United States. You have furnished a sample of a U.S.A. movement made by TAKANE. This movement of American origin will be assembled to the back of a dial, made in Costa Rica. Hands, also of Costa Rican origin, will be attached to the front of the dial. This clock movement, dial and hands will then be enclosed in a wooden case, also made in Costa Rica.

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 rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery. The submitted sample does not have a battery.

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 9102.21.80. 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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