CLA-2-91:OT:RR:NC:N4:414

Ms. Janet Pendris
Hampton Direct, Inc.
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of kitchen timers from China

Dear Ms. Pendris:

In your letter dated November 19, 2010, you requested a tariff classification ruling. A sample of the kitchen timer was submitted with your letter and will be returned.

Item SKU number 67570 is a wind up kitchen timer. The timer is composed of 430 grade stainless steel and ABS plastic. The timer features a non skid bottom, a large dial and it sits on an angle for easy setting and viewing. It measures 3 ¾ inches in depth and 2 ½ inches overall. Turning the knob clockwise to the predetermined number of minutes sets the timer for up to one hour. The timer counts down the number of minutes selected and it rings when the time set is complete. A battery is not required.

The applicable subheading for the kitchen timer will be 9106.90.8500, Harmonized Tariff Schedule of the United States (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