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NY R01075

December 15, 2004

CLA-2-91:RR:NC:MM:114 R01075


TARIFF NO.: 9105.21.80

Mr. Troy D. Crago
Import Specialist
Atico International USA
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of Animal Design Pendulum Clocks from China

Dear Mr. Crago:

In your letter dated November 16, 2004, you requested a tariff classification ruling on wall clocks from China. Pictures of the clocks were submitted with the ruling request.

Item number W017DA08224 for which you are requesting a ruling is identified as the Animal Design Pendulum Clock. The Animal Design Pendulum Clock is a battery operated analog wall clock with a case in the shape of an animal. You have submitted pictures of four styles of Animal Design Pendulum Clocks resembling a dog, a cow, a frog and a duck. The dimensions of each clock are approximately 9 inches in height, 5¼ inches in width and 2¼ inches in depth. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round white dial with an hour, minute and second hand. The battery is not included.

The National Import Specialist for toy animals classifiable in Chapter 95 has stated that the Animal Design Pendulum Clocks are functional clocks. Therefore, the primary purpose of the clocks is not to amuse. Toys classifiable in Chapter 95 are items whose primary function is to act as a source of amusement. The Animal Design Pendulum Clocks are working, functional clocks classifiable in Chapter 91 as clocks.

You have also asked for additional information. There are no quota restrictions or visa requirements for the clocks. Anti-dumping or countervailing duties are not applicable for this merchandise.

The applicable subheading for the Animal Design Pendulum Clocks will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 646-733-3019.


Robert B. Swierupski

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