CLA-2-91:RR:NC:MM:114 C86247

Ms. Laura Proctor
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698

RE: The tariff classification of a marble desk clock with thermometer and hygrometer from Taiwan

Dear Ms. Proctor

In your letter dated April 2, 1998 you requested a tariff classification ruling.

The submitted sample is a desk set consisting of marble base containing a thermometer, a clock and a hygrometer. The item is designated lot number 771-0175 by J.C. Penney and style number 1586-1 by the foreign supplier. The clock contains a watch movement.

The applicable subheading for the marble desk set containing a thermometer, a clock, and a hygrometer will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for clocks with watch movements, excluding clocks of heading 9104; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 26 cents each plus 5 percent on the case plus 3.9 percent on the battery.

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 212-466-5685.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division