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NY K88727

August 25, 2004
CLA-2-91:RR:NC:MM:114 K88727


TARIFF NO.: 9105.11.80

Ms. Denise Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of combination clock and thermometer

Dear Ms. Morse:

In your letter dated August 12, 2004, on behalf of Meijer Distribution, you requested a tariff classification ruling on a combination clock and thermometer. A sample of the combination clock and thermometer was submitted with the ruling request.

The submitted item number FND12648 is identified as the Talking Clock Thermometer. The combination article consists of a battery-operated alarm clock and thermometer housed in plastic case with no liquid crystal displays. The instruction manual indicates that the Talking Clock Thermometer is infrared controlled. The Talking Clock Thermometer features a remote unit with three buttons. The user can press the buttons on the remote unit to activate the article to report the current time, date, temperature and alarm time in human voice within a distance about 25 feet. The Talking Clock Thermometer will be manufactured in China.

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 and thermometer 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 Talking Clock Thermometer 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 two competing headings.

Your sample is being returned as requested.

The applicable subheading for the combination clock and thermometer will be 9105.11.80, HTS, which provides for other clocks; alarm 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 646-733-3019.


Robert B. Swierupski

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