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NY I87415

November 13, 2002

CLA-2-91:RR:NC:MM:114 I87415


TARIFF NO.: 9105.91.40

Mr. Thomas Ngo
Asian Link, Inc.
904 South 8th Street
Philadelphia, PA 19147

RE: The tariff classification of combination clock, thermometer and calendar from China

Dear Mr. Ngo:

In your letter dated August 29, 2002, you requested a tariff classification ruling on a combination clock, thermometer and calendar from China. Two photos of the combination clock, thermometer and calendar were submitted with the ruling request on October 16, 2002.

You have identified the article for which you are requesting a ruling as the Digital Calendar. The combination article consists of a battery operated digital desk clock, thermometer and calendar housed in plastic case with liquid crystal displays. The first photo shows the front of the Digital Calendar and the second photo shows the back of the article. The liquid crystal displays feature the time, date, temperature and calendar. The Digital Calendar weighs approximately 4 1/2 pounds.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination clock, thermometer and calendar is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Digital Calendar will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the three competing headings.

The applicable subheading for the combination clock, thermometer and calendar will be 9105.91.40, HTS, which provides for other clocks; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and 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 646-733-3019.


Robert B. Swierupski

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