CLA-2-91:OT:RR:NC:N4:414
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of the Zazoo photo clock from China
Dear Mr. Kavanaugh:
In your letter dated March 16, 2011 you requested a tariff classification ruling on behalf of Kazoo Kids, LLC.
The Zazoo photo clock is a visual timekeeper for children. It is also designed for older children offering an alarm clock, calendar, rotating photo frame, MP3 and MP4 features.
The overall measurements of the photo clock are eight inches by five and one half inches. There are five decorative frame styles available. The photo clock has a seven inch liquid crystal display (LCD) screen and is packaged with an AC power adapter, a remote control and a cable with connectors.
The photo clock uses pre-programmed images, for example, a brightly shining sun and a starry night, which are displayed on the LCD screen depending on the time of day. The time is prominently displayed on the LCD screen below the images. The LCD screen displays the time or displays the time and date.
The day time display, the brightly shining sun, indicates to the child it is time to start the day. The night time display, the starry night, indicates to the child that it is time to sleep. The Zazoo photo clock’s brochure states that it is “the solution for young children who wake up too early or do not stay in bed at night”.
The Zazoo photo clock is also a digital photo frame, which allows the user to personalize the awake and sleep images with the child’s image. The photo clock has a built-in speaker and a headphone jack. The photo clock can play MP3 music stored in the internal memory, on a memory card or on a USB flash drive and it can play MP4 video stored in the internal memory, on a memory card or on a USB flash drive.
The Zazoo photo clock has an alarm feature which allows the clock to be set as an audible alarm with a traditional alarm tone or music. The photo clock has two alarm settings so it can be set for a nap-time alarm setting and a night-time alarm setting.
You have suggested that the Zazoo photo clock is classified as a digital photo frame under subheading 8528.59.1500, Harmonized Tariff Schedule of the United States (HTSUS), based on New York ruling N049226.
The Zazoo photo clock is a composite good consisting of a clock and a digital photo frame. The headings equally meriting consideration are heading 9105, HTSUS, which provides clocks and heading 8528, HTSUS, which provides for digital photo frames. Both the clock and the digital photo frame play necessary roles in this composite good and are equally important to the operation of this item. An essential character cannot be determined. Accordingly, we must apply General Rule of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States to the classification of the Zazoo photo clock. Under General Rule of Interpretation 3(c) the good is classified in the heading that occurs last in numerical order among those that equally merit consideration. By virtue of General Rule of Interpretation 3(c), the Zazoo photo clock is classified under heading 9105, HTSUS.
The applicable subheading for the Zazoo photo 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-electric display only. The rate of duty will be 3.9 percent on the movement and case and 5.3 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division