CLA-2-91:OT:RR:NC:N1:113
Mr. Matthew Samuel
Excite 4393 Sunbelt Drive Addison, Texas 75001
RE: The tariff classification of word clocks from China
Dear Mr. Samuel:
In your letter dated February 24, 2020, you requested a tariff classification ruling on clocks. A sample of the clock with an instruction manual was submitted for our review.
The subject article is identified as the Light Up Electronic Word Clock, item number 9049117. You stated in your letter that “The clock displays the time using only words no numbers. The clock is read from top to bottom. The clock displays the time in terms of minutes past the hour up to 30 minutes and then minutes until the hour.” As per the instruction manual, to set the clock the user moves the time forward by pushing and holding the Time Advance Button, or backwards by pushing and holding the Time Reverse Button. After the button is released the clock will display the time in five minute segments. Every five minutes the clock will change its display. The word clock is powered by 3 AA batteries (not included). Also, the USB cable and adaptor (not included) can be connected to a power outlet or the cable can be connected to a 5V USB port.
The applicable subheading for the Light Up Electronic Word Clock, item number 9049117, will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; other; electrically operated; other. The rate of duty will 30 cents each plus 6.9 percent on the 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 the World Wide Web at https://hts.usitc.gov/current.
The statistical suffixes for subheading 9105 91.80 are found under Statistical Note 1(n) of Chapter 91, HTSUS. The statistical suffixes for subheading 9105.91.80, HTSUS, which provides for clocks, other than clocks capable of operating only on AC power are 30 for the movement and 40 for the case.
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 Ann [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division