860553 86 Ruling Active

The tariff classification of a table top/desk clock fromTaiwan.

Issued February 21, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9105.91.80

Headings: 9105

Product description

The movement and case are assembled together in Taiwan.

CBP rationale

The applicable subheading for the Bulova B1700 clock will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: other: battery or AC powered: other.

Full text

NY 860553 February 21, 1991 CLA-2-:91:S:N:N3G:344 860553 CATEGORY: Classification / Marking TARIFF NO.: 9105.91.80 Mr. Herbert J. Erichs Bulova Corporation One Bulova Avenue Woodside, NY 11377-7874 RE: The tariff classification of a table top/desk clock from Taiwan. Dear Mr. Erichs: In your letter of February 14, 1991, you asked for a tariff class- ification ruling on a Bulova B1700 clock from Taiwan. The model B1700 sample submitted with your letter is battery-operated quartz analog table top/desk clock consisting of a Japanese clock movement and a Taiwan clock case. The movement and case are assembled together in Taiwan. The applicable subheading for the Bulova B1700 clock will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: other: battery or AC powered: other. The rate of duty will be 30 cents each + 6.9% on the case + 5.3% on the battery. You have asked if it is necessary to mark the dial on the B1700 clock to indicate the name of the country of manufacture of the dial. Such marking was a requirement under the former Tariff Schedules of the United States (TSUS). However, the marking "Taiwan Dial" is no longer required. The Omnibus Trade and Competitiveness Act of 1988, Sec. 1713, enacted on August 23, 1988, has amended the special marking requirements for watches and clocks, eliminating the requirement to mark a watch or clock dial to show the name of the country in which it (the dial) has been manufactured. It is still necessary to mark the dial to indicate the country of origin of the clock, as per Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304). A marking "Japan" or as marked on the dial of the B1700--"Japan Movt"--satisfies this requirement. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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