CLA-2-91:OT:RR:NC:1:114
Mr. Christopher Smith
Ikea Wholesale Inc.
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of Jappling alarm clock and timer from China
Dear Mr. Smith:
In your letter dated September 17, 2008, you requested a tariff classification ruling. A sample of the Jappling alarm clock and timer was submitted with your ruling request.
The Jappling alarm clock and timer, article number 80148026, is a combination article that consists of an alarm clock and a timer. The Jappling alarm clock and timer is housed in a black ABS plastic case with silver trim. The alarm clock measures 56 millimeter long by 56 millimeter wide by 16 millimeter thick. The alarm clock portion is battery operated. The timer is a mechanical timer, which does not require batteries to operate.
You suggested classification of the Jappling alarm clock and timer under subheading 9103.10.8000, HTSUS, which provides for clocks with watch movements. The Jappling alarm clock and timer cannot be classified under subheading 9103.10.8000, HTS. The term “watch movement” is defined in chapter 91, note 3. The Jappling alarm clock and timer does not contain a watch movement. It contains a clock movement, as defined in Additional U.S. Note 1(d) in chapter 91.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The Jappling alarm clock and timer is a composite article that is classifiable under more than one heading, each equally specific. The alarm clock is classified under heading 9105 and the timer is classified under heading 9106, in the Harmonized Tariff Schedule. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Jappling alarm clock and timer will be classified according to GRI 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 among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9106 since it occurs last in numerical order of the competing headings.
The applicable subheading for Jappling alarm clock and timer will be 9106.90.8500, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 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