CLA-2-33:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9105.11.40
Mr. Timothy Wayne Terleski
President
TXS Industrial Design dba Brandstand Products
3301 Matrix Drive #200
Richardson, TX 75082
RE: The tariff classification of an alarm clock with charging ports from China
Dear Mr. Terleski:
In your letter dated October 10, 2015, you requested a tariff classification ruling.
CubieTime is a digital alarm clock with an opto-electric display. It has two 110 volt power
outlets, two USB charging ports and surge protection. CubieTime is a composite good which could be classifiable under three different subheadings in the Harmonized Tariff Schedule of the United States (HTSUS) each equally specific; 8504, 8537, and 9105.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI’s) taken in order. CubieTime is a combination article consisting of an alarm clock, a USB charging station and electric outlets. It is the opinion of this office that there is no essential character for this composite article. Accordingly, it 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 9105 since it occurs last in numerical order of the three competing headings. The applicable subheading for the CubieTime will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division