CLA-2-:91:S:N:N3G:344 872873
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, N. Y. 10036
RE: The tariff classification of a table clock/letter-opener
from Taiwan.
Dear Mr. Eisen:
In your letter of March 30, 1992, on behalf of Avon
Products, Inc., you requested a tariff classification ruling on a
table clock/letter-opener.
The submitted sample, PP 105436, is a battery-operated
quartz digital table clock with a clock movement and a liquid
crystal display (LCD) contained in a plastic case. The table
clock incorporates an electronic letter-opener along the base of
the clock. The letter-opener consists of a an independent motor
and a battery-powered envelope cutter which automatically cuts
any standard letter-size envelope when placed into the envelope
insert guide.
The table clock/letter-opener is a composite article that
prima facie appears to be classified under two headings--8509 and
9105. However, in keeping with General Rule of Interpretation
(GRI) 3(a), because the two headings each refer to part only of
the composite article, the two headings are regarded as equally
specific in relation to the article.
Your sample is being returned as requested.
GRI 3(b) requires that composite goods consisting of
different materials or made up of different components, which
cannot be classified by reference to GRI 3(a), shall be
classified as if they consisted of the material or component
which gives them their essential character, insofar as this
criteria is applicable. We have concluded that the quartz
digital table clock and the electronic letter-opener are equally
essential components and neither clock nor letter-opener imparts
an essential character to the composite article. Therefore, the
article is not classifiable by reference to GRI 3(b).
GRI 3(c) states: "When goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration."
Accordingly, the applicable subheading for the table
clock/letter-opener will be 9105.91.40, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
clocks: other: 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.
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