CLA-2-91:RR:NC:MM:114 G88668
Ms. Jenny Davenport
Classification Specialist
Wal*Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-0410
RE: The tariff classification of Image Clocks
Dear Ms. Davenport:
In your letter dated March 14, 2001, you requested a tariff classification ruling. Samples of the Image Clock and Image Clock II were submitted with the ruling request.
The first sample provided, identified as style number 88038, is described as an Image Clock with a plastic base. The Image Clock is a battery powered quartz analog clock. There are no jewels in the movement. The clock is set into a plastic case that consists of a partial globe that is attached to a black plastic base. The partial globe has a flat front, back and bottom. The plastic globe-like shape is partially filled with liquid. Noah’s Ark is floating on the liquid. A small turtle is attached to the bottom of the partial globe. The clock is set into the top of the base. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round dial with hour, minute and second hands. The image of the clock appears on the front and back of the partial globe. The clock requires one AA battery to operate. The battery will not be included. You have stated that the country of origin is Taiwan. The Image Clocks with plastic bases are available in eight assorted styles that include the dolphin, frog, gold fish, tropical fish, whale, one duck, two ducks and Noah’s Ark.
The second sample provided, identified as style number 88039, is described as an Image Clock with a poly resin base. The Image Clock II is a battery powered quartz analog clock. There are no jewels in the movement. The clock is set into a case that consists of a plastic partial globe that is attached to a poly resin base. The partial globe has a flat front, back and bottom. The plastic globe-like shape is partially filled with liquid. A polar bear is floating on the liquid. A small turtle is on the bottom of the partial globe. The base is composed of 60 percent poly and 40 percent stone powder. The base is decorated with three dimensional polar bears on ice. The clock is set into the top of the base. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round dial with hour, minute and second hands. The image of the clock appears on the front and back of the partial globe. The clock requires one AA battery to operate. The battery will not be included. You have stated that the country of origin is China. The Image Clocks with poly resin bases are available in five assorted styles that include the dolphin, fish, whale, penguin and polar bear.
Your samples are being returned as requested.
The applicable subheading for the Image Clock with plastic base and Image Clock II with poly resin base will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; other; electrically operated; other. The rate of duty will be 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.
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 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division