CLA-2-91:RR:NC:MM:114 L85087

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a Jumbo Timer from China

Dear Ms. Marcoux:

In your letter dated May 27, 2005, you requested a tariff classification ruling on a Jumbo Timer from China. A picture of the Jumbo Timer was submitted with the ruling request.

Item number 50760 for which you are requesting a classification ruling is identified as a Jumbo Timer. The Jumbo Timer is a wind up timer that requires no batteries and is made of acrylonitrile butadiene styrene (ABS). The timer features large black numbers on a white face and is calibrated from 0-to-60 minutes. The item measures approximately 7 3/8 inches in length by 7 3/8 inches in width by 2 inches in depth. The timer is set by turning the knob clockwise to the predetermined number of minutes.

The applicable subheading for the Jumbo Timer will be 9106.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.

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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division