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NY J80661

February 6, 2003

CLA-2-84:RR:NC:1:104 J80661


TARIFF NO.: 8423.10.0060

Ms. Valetta S. Lacy
Supervisor, Customs Compliance
Neiman Marcus
2301 Neiman Marcus Pkwy
Longview, TX 75602

RE: The tariff classification of scale/clock from Sweden

Dear Ms. Lacy:

In your letter dated January 29, 2003 you requested a tariff classification ruling.

You have provided a sample of the mechanical scale/quartz clock. It will be returned per your request. The Yahoo shopping website under the gourmet & kitchen section describes the Neiman Marcus Scale/Clock as a retro touch with double purpose, a 6 ½-lb capacity kitchen scale featuring a clock dial with German movement on its reverse side. The housing and weighing platform are made of recycled aluminum. The combination scale/clock comes with a 2” deep, 9 ½” diameter stainless steel bowl (for weighing items such as cherries which may overflow the weighing platform). The clockface has an inner circle indicating military time (13 to 2400 hours) next to the corresponding numerals 1 to 12. The scale indicates the weight in ounces/pounds as well as in grams/kilograms with a sensitivity of 1oz (28 g). The dimensions are approximately 7 1/2” W x 4 1/2” D x 11 1/2” H.

You state that the item is marketed as a kitchen scale in the section with other kitchen items and that the scale serves as the primary use. The clock is an added feature. We agree that the essential character of this combination item is imparted by the scale.

The applicable subheading for the Neiman Marcus Scale/Clock will be 8423.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for weighing machinery (excluding balances of a sensitivity of 5 cg or better) : personal weighing machines, including baby scales; household scales. The rate of duty will be free.

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 Robert Losche at 646-733-3011.


Robert B. Swierupski

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