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NY E84890

August 3, 1999

CLA-2-91:RR:NC:MM:114 E84890


TARIFF NO.: 9105.21.80

Mr. James V. Maddux
O’Neill & Whitaker, Inc.
Central Office
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: The tariff classification of desk/wall clock from China

Dear Mr. Maddux:

In your letter dated July 7, 1999, on behalf of Payless Cashways, Inc., you requested a tariff classification ruling on a clock from China. A sample of the clock was submitted with the ruling request.

The submitted item model number XMAS-2500 is identified as a Christmas Carol Clock. The sample provided is a desk/wall clock with a quartz analog battery powered movement. The clock movement contains no jewels. The clock plays various traditional carols at the top of each hour. Christmas carols are silent during the hours of 8:00 p.m. to 7:00 a.m. You indicate in your letter that the Christmas carols do not operate on the sample submitted, but will operate as stated above for all future Christmas Carol Clocks. The clock is round and measures approximately 8 inches in height, 8 inches in length and 2 inches in width. The clock measures approximately 7 inches in diameter and is housed in a plastic case. On the back of the plastic housing is an opening for changing the batteries. The clock requires three AA size 1.5 V batteries to operate. The batteries are not included. The clock is packed for retail sale in a cardboard box.

The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. Each number features a different picture associated with the season. The clock has a round dial with striped red and white hour and minute hands, and a black second hand. The clock has a hunter green frame.

The clock is a utilitarian item. It is not a three dimensional representation of a festive motif. If the item is functional, the item must be a three dimensional full bodied representation of a festive motif in order to be a festive article for tariff classification purposes. The Christmas Carol Clock does not meet the requirements of our Informed Compliance Publication for classification as a festive article (What Every Member of the Trade Community Should Know About: Classification of Festive Articles as a result of the Midwest of Cannon Falls Court Case). The clock is not considered to be a festive article for tariff classification purposes.

Your sample is being returned as requested.

The applicable subheading for the Christmas Carol 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 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.

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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