CLA-2-91:RR:NC:MM:114 M86119
Mr. Timothy Ruane
Corporate Compliance Supervisor
Illinois Tool Works, Inc.
3600 West Lake Avenue
Glenview, IL 60026
RE: The tariff classification of Mini Helmet Clock and Bank
Dear Mr. Ruane:
In your letter dated August 9, 2006, on behalf of Miller Electric, a subsidiary of Illinois Tool Works Inc., you requested a tariff classification ruling. Descriptive literature and a sample of the Mini Helmet Clock and Bank were submitted with the ruling request.
The article for which you are requesting a ruling, part number 229 522, is identified in your letter as the ’29 Roadster Pickup Elite Series Mini Helmet Clock and Bank. The sample provided is a combination article that consists of a battery operated digital alarm clock and thermometer housed in a plastic case in the shape of a mini helmet. The clock case incorporates a 1½ inch slot and an opening with a removable coin plug so that the item can also function as a bank. The descriptive literature states that the article commemorates Miller Electric’s 75th anniversary with graphics inspired by the Miller ’29 Roadster Pickup and features genuine Miller helmet graphics highlighted by the original 1929 Miller logo. The article has a rectangular liquid crystal display set into the front of the case. The LCD display features the hour, minute, alarm time, temperature and date. The thermometer displays the temperature in Centigrade or Fahrenheit. The buttons to set the time, alarm time, date and temperature are located directly below the LCD screen. The Mini Helmet Clock and Bank requires two LR1130 button cell batteries to operate. The batteries will be included. You have stated in your letter that the plastic case will be made in Korea. The alarm clock, thermometer and button cell batteries will be made in China. The clock and thermometer will be assembled onto the helmet in Korea. You have indicated that it is impossible to remove the LCD display from the case without damaging the display. The Mini Helmet Clock and Bank is packed in a cardboard box ready for retail sale.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation taken in order. The combination clock and thermometer is a composite article that is classifiable under more than one heading. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination article will be classified according to General Rule of Interpretation 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order”. The competing tariff headings are heading 9025, HTSUS, which provides for thermometers and heading 9105, HTSUS, which provides for clocks. Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the competing headings.
You have proposed classification for the Mini Helmet Clock and Bank under subheading 9105.99, HTSUS, which provides for other clocks: other: other than electrically operated. However, the Mini Helmet Clock and Bank is an electrically operated alarm clock that is provided for in subheading 9105.11, HTSUS.
The applicable subheading for the Mini Helmet Clock and Bank will be 9105.11.40, 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division