The tariff classification of picture frame/clock cube from China

NY E80506 April 19, 1999 CLA-2-91:RR:NC:MM:114 E80506 CATEGORY: Classification TARIFF NO.: 9105.91.80 Ms. Debbie Burson Twenty-Two Incorporated 581 South Eton Birmingham, Michigan 48009 RE: The tariff classification of picture frame/clock cube from China Dear Ms. Burson: In your letter dated April 2, 1999, on behalf of P&N/Pomerantz, you requested a tariff classification ruling. You have stated that Kmart will be the importer of record. You have indicated that J.P. Products, L.C. will also be the importer of record for this item in the future. A sample of the picture frame/clock cube was submitted with the ruling request. The sample provided, identified as item number 7169, is a five-sided wood cube with picture frames on four sides and a clock on one side. The entire article measures approximately 6 inches in height, 6 inches in length and 6 inches in width. Each picture frame is approximately 4 inches in height and 4 inches in length. The clock is set into the wood case. In the submitted sample, the wood cube is considered the clock case. The clock measures approximately 3 1/2 inches in diameter and has a battery operated quartz clock movement. The movement is enclosed in a plastic housing. On the back of the housing is an opening for changing the battery. The clock requires one AA battery to operate. The battery is included. 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. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The picture frame/clock cube is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the picture frame/clock cube will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings. The applicable subheading for the picture frame/clock cube will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTSUS), 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. Clocks are required to be marked in accordance with section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304), marking requirements and Chapter 91, HTSUS, special marking requirements. The special marking requirements of Additional U.S. Note 4, Chapter 91, HTSUS, applies. A copy of the special marking requirements is provided with this letter. If you require a ruling on the country of origin marking and special marking requirements of the picture frame/clock cube, please submit a letter requesting a ruling on marking and a sample which is marked as it will be marked at the time of importation. 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