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NY M85608

August 03, 2006

CLA-2-91:RR:NC:MM:114 M85608


TARIFF NO.: 9102.91.20

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

RE: The tariff classification of Keychain Clock and Magnifier from China

Dear Ms. Ramsey:

In your letter dated July 25, 2006, you requested a tariff classification ruling on the KeyChain Clock and Magnifier from China. A sample of the Keychain Clock and Magnifier was submitted with the ruling request.

The submitted item number 56820 is identified as the Keychain Clock and Magnifier. The Keychain Clock and Magnifier is a battery operated, digital combination watch, keychain and magnifier. The combination article has a liquid crystal display (LCD) that features the month, date, hour, minute and second. The buttons for setting the time and date are located on the back of the case. The right side of the case is attached to a keychain with a split keyring. The left side of the case features the magnifer. The magnifier has 3 power magnification and can be used to read maps, menus, newspapers or labels. The Keychain Clock and Magnifier requires one AG10 button cell battery to operate; the battery will be included. To change the battery, the user must remove the screw from the back cover and insert one AG10 battery. The Keychain Clock and Magnifier is packed in a cardboard box ready for retail sale.

The General Rules of Interpretation (GRIs) taken in order governs classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). The digital combination article 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 combination article 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 digital combination article is classifiable under heading 9102 since it occurs last in numerical order of the competing headings.

The applicable subheading for the Keychain Clock and Magnifier will be 9102.91.20, HTSUS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: 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 per cent ad valorem 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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