CLA-2-91:RR:NC:MM:114 R03966
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a combination clock, timer and thermometer made in China
Dear Mr. Crago:
In your letter dated May 18, 2006, on behalf of Rite Aid, you requested a tariff classification ruling on a combination clock, timer and thermometer made in China. A photocopy of a picture of the article was submitted with the ruling request.
The article is identified in your letter as Item number C017DA02683. The combination article consists of a battery operated digital alarm clock with snooze function, a timer and a thermometer housed in a rectangular plastic case. You have indicated that the article measures approximately 2.17 inches in length by 4.33 inches in height. The front of the case features three round liquid crystal displays (LCD). The red LCD display located in the top portion of the front of the case features the hour and minute, alarm and timer. The blue LCD display located beneath the red clock display features the month, date and day of the week. The green LCD display located beneath the blue date display features the temperature in Celcius or Fahrenheit. The buttons for setting the time, date, alarm and timer are located directly below the green temperature display. The article requires one button cell battery to operate; the battery will be included.
Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The combination clock, timer and thermometer is a composite article that is classifiable under more than one heading, each equally specific. 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 among those which equally merit consideration”. The competing tariff headings are Heading 9025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for thermometers, Heading 9105, HTSUS, which provides for clocks, and Heading 9106, HTSUS, which provides for timers. Applying GRI 3(c), the merchandise is classifiable under heading 9106 since it occurs last in numerical order of the three competing headings.
The applicable subheading for the combination clock, timer and thermometer will be 9106.90.55, 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 (for example, time registers, time-recorders): other: other: apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered: with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the apparatus 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