CLA-2-91:OT:RR:NC:N5:113
Andrew Kuhlman
Showcase Holograms LLC
1001 East Villa Street Pasadena, CA 91106
RE: The tariff classification of a Digital Hologram Clock and an Analog Hologram Clock from China
Dear Mr. Kuhlman:
In your letter dated May 20, 2024, you requested a tariff classification ruling. Descriptions and photographs of the subject clocks were submitted for our review.
The articles under consideration are identified as a Digital Hologram Clock and an Analog Hologram Clock. The Digital Hologram Clock is an electrically-powered clock that is designed to tell the time. The clock case is made of acrylic. You stated in your letter that “There is a digital alarm clock on the top of the device that tells the time with large digital letters. Beneath the digital clock is a clear acrylic compartment that contains a hologram fan. The hologram fan is a fan blade with a light emitting diode (LED) strip on the blade. As the fan spins, the LEDs produce images that appear to hover in mid-air, and the user can select what images to display using our app. The device has a single USB-C port in the back, powered via cord and wall plug (no internal batteries).”
The Analog Hologram Clock is an electrically-powered clock designed to tell the time using holographic numbers. The clock case is made of acrylic. You indicated that “There is a clear acrylic compartment that contains a hologram fan and a black base beneath it. As the fan spins, the LEDs produce images that appear to hover in mid-air. The images are a minute hand to tell the time, a second hand to tell the time, and clock numbers that dance around and rotate.”
You proposed classification for the Digital Hologram Clock in subheading 9105.91, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks: other than alarm clocks and wall clocks: electrically operated. However, this office disagrees because the Digital Hologram Clock is an alarm clock. Therefore, classification in 9105.91, HTSUS, is precluded.
The applicable subheading for the Digital Hologram Clock 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.
The applicable subheading for the Analog Hologram Clock will be 9105.91.40, HTSUS, which provides for other clocks: other: 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division