CLA-2-91:RR:NC:MM:114 G89403

Mr. Chris Pugh
Roman, Inc.
555 Lawrence Avenue
Roselle, Illinois 60172

RE: The tariff classification of Teapot Clock with watch movement

Dear Mr. Pugh:

In your letter dated March 23, 2001, you requested a tariff classification ruling on a Teapot Clock from China. A sample of the clock was submitted with the ruling request.

The submitted sample, a Teapot Clock, is a table clock with a porcelain case in the shape of a teapot. The Teapot Clock measures approximately 4 ¼ inches in height with the top in place. A clock is inset into the front of the teapot. The clock measures approximately 1 ¼ inches in diameter, has a battery operated quartz watch movement, and an analog display. There are no jewels in the movement. 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 black hour, minute and second hands.

The applicable subheading for the Teapot Clock with watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for clocks with watch movements, excluding clocks of heading 9104; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 24 cents each plus 4.5 percent ad valorem on the case plus 3.5 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