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

Ms. Cheryl L. Martin
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of indoor 24 hour timer from China

Dear Ms. Martin:

In your letter dated July 28, 2008, you requested a tariff classification ruling. A sample of the timer was submitted with the ruling letter and is being returned as requested.

Item 769364 is an indoor 24 hour timer with 48 ON and OFF settings. The timer is a grounded mechanical timer with LED indicator. The built-in slide pin construction prevents lost of pins and provides easy settings. The timer can be set in 15 minutes intervals. It provides power to appliances and other electrical devices and turns them ON/OFF at predetermined times. The timer has a polarized three prong plug on the back and a polarized three prong electrical socket on the front. The timer is packaged in a blister pack.

The applicable subheading for item 769364 indoor 24 hour timer, if valued not over $5, will be 9107.00.4080, HTSUS, which provides for time switches with clock or watch movement or with synchronous motor; valued not over $5 each: Other. The rate of duty is 15 cents each plus 4 percent plus 2.5 cents per jewel. If valued over $5, the applicable subheading will be 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor; valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent plus 2.5 cents per jewel.

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