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NY N011031

May 24, 2007

CLA-2-91: RR: NC: 1:114


TARIFF NO.: 9102.91.20

Mr. Chiu-Chou Lee
Chiu-Chou Lee, CHB
8717 Aviation Blvd.
Inglewood, CA 90301

RE: The tariff classification of LCD projection clocks from China.

Dear Mr. Chiu-Chou:

In your letter dated May 10, 2007, on behalf of California Gift Center, Inc., you requested a tariff classification ruling on an item that you describe as a projection clock.

The pocket-sized LCD projection clock has an attached textile loop. The projection clock is battery operated with two batteries included and is approximately 2 1/2 inches by ¾ inches in size. The LED light beam projects the time onto any surface.

Additional U.S. Note 1 (a) of chapter 91 of the Harmonized Tariff Schedule of the United States (HTSUS) states that for the purposes of this chapter, the term watches embraces timepieces of a kind for wearing or carrying on the person. Since the pocket-sized LCD projection clock with a textile loop is worn or carried on the person, it is not classifiable as a clock. It is classifiable as a watch.

The applicable subheading for the LCD projection clock will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101, other watches, 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 percent 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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