CLA-2-91:OT:RR:NC:N5:113
Ivy Yang
Bansco Enterprise Limited
Room 1308, Diya Tower, Jindi Bldg., Zhong Shan Yi Road Guangzhou China
RE: The tariff classification of a wall clock from China
Dear Ms. Yang:
In your letter dated June 7, 2024, you requested a tariff classification ruling.
The merchandise under consideration is a wall clock. Based on the photographs provided of the front and back of the clock it is identified as an analog wall clock with a quartz movement containing no jewels. The clock is powered by one AA type battery. The clock has a wood rectangular case which measures 5 inches in width by 9.5 inches in height by 1.75 inches in depth. On top of the clock case is a decorative metal ring. On the back of the case is an opening for changing the battery. The clock features the Arabic numerals 1 through 12 around the periphery of the dial corresponding to the hours of the day. It has a white dial with black hour, minute, and second hands.
The applicable tariff number for the wall clock is subheading 9105.21.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks: Wall clocks: Electrically operated: Other. The rate of duty is 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem 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