United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N014199 - NY N014312 > NY N014262

Previous Ruling Next Ruling
NY N014262

August 1, 2007

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


TARIFF NO.: 9105.11.40

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

RE: The tariff classification of multi-functional night light with alarm clock and pen/pencil holder from China.

Dear Ms. Ramsey:

In your letter dated July 10, 2007, you requested a tariff classification ruling. A sample of the multi-functional night light with alarm clock was submitted with your ruling request.

The multi-functional night light, item number 57430, features a battery operated alarm clock that sounds on the hour, and an orange shade that doubles as a pen/pencil holder. The multi-functional night light requires two “AA” batteries that are not included. It measures approximately 3 inches long by 2 inches wide by 3 inches high.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The combination of the night light, alarm clock and pen/pencil holder 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 combination night light, alarm clock, and pen/pencil holder will be classified according to General Rule of Interpretation 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 9105 since it occurs last in numerical order of the competing headings.

     The applicable subheading for the of multi-functional night light with alarm clock will be 9105.11.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; alarm clocks; 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

Previous Ruling Next Ruling

See also: