CLA-2-:91:S:N:N8:344 884861
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, Pennsylvania 19106-3883
RE: The tariff classification of a table clock encased in China
and/or Hong Kong with a watch movement made in Japan.
Dear Mr. Liberati:
In your letter of April 4, 1993, on behalf of Leeber Limited,
Wilmington, Delaware, you requested a tariff classification ruling
on a table clock.
The submitted sample is a table clock with a case in the shape
of a country cottage measuring approximately 4" x 3 1/4". A clock
is inset into the front of the cottage which is constructed of
polystone. The clock measures approximately 1 1/8" in diameter, has
a battery operated quartz watch movement and an analog display with
second hand. There are no jewels in the movement.
The applicable subheading for the table clock with watch
movement 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: Battery powered:
Other: Having no jewels or only one jewel in the movement. The
rate of duty will be 36 cents each plus 6.9% on the case plus 5.3%
on the battery.
The question of country of origin marking and special marking
requirements for watches and clocks has been forwarded to Customs
Headquarters for their direct reply to you.
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