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NY M80912

March 14, 2006

CLA-2-91:RR:NC:MM:114 M80912


TARIFF NO.: 9105.91.80; 9103.10.40

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of clocks from China

Dear Ms. Marcoux:

In your letter dated February 23, 2006, you requested a tariff classification ruling on clocks from China. Samples of the Rocking Butterfly Clock and the Glass Pencil Holder & Clock were submitted with the ruling request.

The submitted item number 54280 is identified as the Rocking Butterfly Clock. The Rocking Butterfly Clock is composed of iron and glass. The desk/table clock has a round white dial with black hour, minute and second hands. The clock contains a battery operated quartz movement. The clock measures approximately 7 inches in length by 2½ inches in width by 6¾ inches in height. The clock case features colorful pieces of cut glass and plastic beads wrapped in silver wire. The clock requires one AA battery to operate; the battery is not included.

The submitted item number 54130 is identified as the Glass Pencil Holder & Clock. The combination article consists of a clock and leaded glass pencil holder. The article is in the shape of a triangle, and is composed of glass, lead and plastic crystals. The clock is set into the front of the pencil holder. The clock has a round white dial with black hour, minute and second hands. The entire article measures approximately 3¼ inches by 3 inches by 3 inches by 5 inches in height. The clock measures approximately 1½ inches in diameter and has a battery operated quartz watch movement. There are no jewels in the movement. The clock requires one button cell battery to operate; the battery is included.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The Glass Pencil Holder & Clock 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 Glass Pencil Holder & Clock will be classified according to GRI 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9103 since it occurs last in numerical order of the two competing headings.

The applicable subheading for the Rocking Butterfly Clock will be 9105.91.80, HTSUS, which provides for other clocks; other; 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.

The applicable subheading for the Glass Pencil Holder & Clock with a watch movement will be 9103.10.40, HTSUS, which provides for clocks with watch movements, excluding clocks of heading 9104; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 24 cents each plus 4.5 percent on the case plus 3.5 percent on the battery.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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