The tariff classification of combination clock and calculator made in China

NY G85859 February 21, 2001 CLA-2-91:RR:NC:MM:114 G85859 CATEGORY: Classification TARIFF NO.: 9105.91.80 Ms. Alice Liu Import Manager Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of combination clock and calculator made in China Dear Ms. Liu: In your letter dated January 18, 2001, you requested a tariff classification ruling on a combination clock and calculator made in China. A sample of the Desktop Calculator with Analogue Clock was submitted with the ruling request. The submitted item number W17C0463 is identified as a Desktop Calculator with Analogue Clock. The combination article consists of an analogue clock and desktop calculator housed in a plastic case. The entire article measures approximately 9 1/4 inches in length by 4 1/4 inches in width, and has a depth of approximately 2 inches. The desk clock has a quartz analogue battery powered movement. There are no jewels in the movement. The face of the clock features the traditional Arabic numbers 3, 6, 9 and 12 around the periphery corresponding to the hours of the day. The clock has a white dial with black numbers, black hour and minute hands, and a silver tone second hand. The clock measures approximately 3 inches in diameter. On the back of the plastic housing is an opening for changing the battery. The clock requires one AA 1.5-volt battery to operate. The battery is not included. The calculator features an eight digit LCD display, three memory keys and an automatic shut off if the calculator is not used within approximately 10 to 12 minutes. The LCD display measures approximately 2 inches in length by 3/4 inch in width. The Desktop Calculator with Analogue Clock is packed in a blister display package ready for retail sale. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The combination clock and calculator 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 Desktop Calculator with Analogue Clock 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 Desktop Calculator with Analogue Clock 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. You have inquired as to how to apply the duty rate for the composite article to the value of the calculator. In the sample submitted, the plastic case is considered the clock case, and the calculator is considered to be part of the clock case. Your sample is being returned as requested. 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