CLA-2-91:OT:RR:NC:N4:414
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of kitchen/desktop clock and timer from China
Dear Ms. Pendris:
In your letter dated September 6, 2011, you requested a tariff classification ruling. A sample of the kitchen/desktop clock and timer was submitted with your request and will be returned as requested.
The kitchen/desktop clock and timer, item number 40053, is a combination article that consists of an alarm clock and a timer. The alarm clock features a quartz analog movement. The alarm clock portion is battery operated. It requires one AA battery, which is not included. The timer is a mechanical timer, which does not require a battery to operate. The clock and timer are housed in a high impact polystyrene case with a brushed aluminum finish. The clock and timer measures approximately 6 ¾ inches long by 4 inches wide by 2 inches deep.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The kitchen/desktop clock and timer is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the kitchen/desktop clock and timer will be classified according to GRI 3(c) that states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9106, HTSUS, since it occurs last in numerical order of the competing headings.
The applicable subheading for the kitchen/desktop clock and timer, item number 40053, will be 9106.90.8500, HTSUS, 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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