CLA-2-91:S:N:N3G:344 870151

Mr. James Shaw
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of a projection clock from Japan.

Dear Mr. Shaw:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : December 24, 1991

DESCRIPTION OF MERCHANDISE : Showtime model AP-101K projection clock with an AC adaptor: a quartz crystal-controlled clock that projects the time on a wall or ceiling.

HTS PROVISION : Other clocks: wall clocks: battery or AC powered.

HTS SUBHEADING : 9105.21.40

RATE OF DUTY : 3.9% on the movement and case + 5.3% on the battery. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York