B85845 B8 Ruling Active

The tariff classification of a Crystal Golf Ball Clock and Stand from Taiwan

Issued June 9, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9103.10.40

Headings: 9103

Product description

The article, J.C. Penney lot number 537-1800, is a battery- operated quartz clock. You indicate that the golf clock contains a watch movement; the watch movement is approximately 19 mm in diameter, has a thickness of approximately 4 mm, and contains no jewels. The watch movement fits into a crystal golf ball which sits on a stand composed of three interlocking golf clubs. The overall size of the article is approximately 6 inches in height by 5 inches in width x 2 1/2 inches in depth.

CBP rationale

The applicable subheading for the crystal golf clock with brass stand 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.

Full text

NY B85845 June 9, 1997 CLA-2-90:RR:NC:MM:114 B85845 CATEGORY: Classification TARIFF NO.: 9103.10.40 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of a Crystal Golf Ball Clock and Stand from Taiwan Dear Ms. Hubbard: In your letter dated May 16, 1997, you requested a tariff classification ruling on a crystal golf ball clock with brass stand. The article, J.C. Penney lot number 537-1800, is a battery- operated quartz clock. You indicate that the golf clock contains a watch movement; the watch movement is approximately 19 mm in diameter, has a thickness of approximately 4 mm, and contains no jewels. The watch movement fits into a crystal golf ball which sits on a stand composed of three interlocking golf clubs. The overall size of the article is approximately 6 inches in height by 5 inches in width x 2 1/2 inches in depth. The applicable subheading for the crystal golf clock with brass stand 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 29 cents each plus 5.5 percent ad valorem on the case and 4.2 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 212-466-5685. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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