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June 11, 1999

CLA-2-91:RR:NC:MM:114 E82915


TARIFF NO.: 9103.10.40

Mr. Herbert J. Lynch
Attorneys and Counselors at Law
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of clock with watch movement

Dear Mr. Lynch:

In your letter dated June 2, 1999, on behalf of Bradlees Inc., you requested a tariff classification ruling. A sample of the clock with watch movement was submitted with the ruling request.

The sample provided, identified as item number CL-X29A, is described as a rocking horse with mini-clock. The article is a battery powered quartz analog clock with a watch movement. The watch movement contains no jewels. The article will be manufactured in China. The movement is made in Japan. The clock is set into a zinc alloy case. The zinc alloy is enameled in a gold color. The case is in the shape of a rocking horse set on top of a rocking base. The clock is placed on the top of the rocking base. The article is capable of moving back and forth when manipulated.

The article measures approximately 2 ½ inches in height, 2 ½ inches in length and 1 inch in width. The clock measures approximately 1 inch in diameter. The clock has a round dial with black hour, minute and second hands. The face of the clock features the traditional Arabic numbers 3, 6, 9 and 12 around the periphery corresponding to the hours of the day.

The Harmonized Commodity Description and Coding System Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), although not dispositive, or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the HTSUS. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the Harmonized Tariff Schedule of the United States.

Item number CL-X29A is excluded from classification in heading 8306 by virtue of Section XV 83.06, exclusion (f). Exclusion (f) of that Explanatory Note states that the heading excludes “Clocks and cases therefor, even if the latter are decorative or consist, for example, of statuettes or similar objects clearly designed to act as clock cases (Chapter 91)”. For tariff classification purposes the submitted article is excluded from heading 8306. The issue of essential character is not pertinent, since the exclusion is clear that such articles cannot fall within this heading.

Your sample is being returned as requested.

The applicable subheading for the clock with watch movement 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; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 24 cents each plus 4.5 percent ad valorem on the case plus 3.5 percent ad valorem on the battery.

Watches and clocks are required to be marked in accordance with the Special Marking Requirements specified in Chapter 91, Additional U.S. Note 4, Harmonized Tariff Schedule of the United States, and they must be marked to indicate the name of the country of origin as required by Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304). If you require a ruling on the country of origin marking for this article, please submit a written request for a marking ruling with a marked sample of the clock in condition as imported.

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 Barbara Kiefer at 212-637-7058.


Robert B. Swierupski

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