The tariff classification of combination pill box, clock and timer from China

NY G86284 January 31, 2001 CLA-2-91:RR:NC:MM:114 G86284 CATEGORY: Classification TARIFF NO.: 9106.90.55 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of combination pill box, clock and timer from China Dear Ms. Wierbicki: In your letter dated January 10, 2001, on behalf of Avon Products, Inc., you requested a tariff classification. A sample of the combination pill box, clock and timer was submitted with the ruling request. The sample submitted with your letter, item number PP 216260, is identified as a Pill Box with Alarm. The Pill Box with Alarm consists of a digital electronic clock and timer housed in a molded plastic case. The case has a plastic pull-out tray with two pill storage compartments. The combination article contains a battery operated electronic movement with a liquid crystal display (LCD). The clock and timer are set by pressing the three small buttons located below the LCD display. The article measures approximately 3 3/4 inches in length by 2 1/4 inches in width. You have indicated that Avon Products, Inc., contemplates importing from China. 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 combination pill box, clock and timer 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 combination pill box, clock and timer 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 9106 since it occurs last in numerical order of the three competing headings. The applicable subheading for the Pill Box with Alarm will be 9106.90.55, Harmonized Tariff Schedule of the United States (HTS), which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example time registers, time-recorders); other; other; apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered; with opto-electronic display only. The rate of duty will be 3.9 percent on the apparatus plus 5.3 percent on the battery. 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