CLA-2-:91:S:N:N3G:344 871869

Ms. Gloria Curtis
Spartus
Highway 15 South
Louisville, MS 39339-9699

RE: The tariff classification of an alarm clock with detachable flashlight from China.

Dear Ms. Curtis:

In your letter of February 19, 1992, you requested a tariff classification ruling on an alarm clock with a detachable flashlight. You have submitted descriptive literature with your request. The articles, Hero Alarm Clocks, style #120661 (tan) and style #121161 (black), are battery powered quartz digital alarm clocks with an LED display. The alarm clocks have detachable flashlights.

The applicable subheading for the Hero Alarm Clocks will be 9105.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: alarm clocks: battery or AC powered: with opto-electronic display only. The rate of duty will be 3.9% on the movement and case plus 5.3% on the battery.

The applicable subheading for the detachable flashlight will be 8513.10.2000, HTS, which provides for flashlights. The rate of duty will be 25%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport