The tariff classification of combination clock, timer and calculator made in China

NY I80719 April 23, 2002 CLA-2-91:RR:NC:MM:114 I80719 CATEGORY: Classification TARIFF NO.: 9106.90.55 Mr. W. J. Gonzalez General Manager Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorne, CA 90250 RE: The tariff classification of combination clock, timer and calculator made in China Dear Mr. Gonzalez: In your letter dated April 11, 2002, on behalf of World Class International, you requested a tariff classification ruling on a combination clock, timer and calculator made in China. A sample of the item was submitted with the ruling request. The submitted item number EL0170/050TAR is identified in your letter as a World Time Calculator. The combination article consists of a battery operated digital alarm clock, count down timer and 8-digit calculator housed in a silver colored plastic case. The top portion of the case may be flipped open and folded closed. The top portion of the opened case contains the liquid crystal display (LCD). The display features the hour, minute, second, month, date, year, calendar and timer. The buttons for setting the time, date, alarm and timer are located directly below the LCD display. The lower portion of the case contains the calculator. The calculator performs the four basic mathematical functions and calculates percent. On the back of the housing is an opening for changing the batteries. In its closed position, the World Time Calculator measures approximately 6 inches in length by 4 ½ inches in width. The LCD display measures approximately 1 ½ inches in length by 2 inches in width. The article features a 24 hour clock, world time for 29 cities, an alarm time, count down timer, non-dated month in view calendar, and an 8-digit 21-key calculator with an on/off sound key. 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, timer 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 World Time Calculator will be classified according to General Rule of Interpretation 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration”. The competing tariff headings are 8470, Harmonized Tariff Schedule of the United States (HTS), which provides for calculators, 9105, HTS, which provides for clocks, and 9106, HTS, which provides for timers. 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 combination clock, timer and calculator 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 ad valorem on the apparatus plus 5.3 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division