The tariff classification of combination clock, thermometer and hygrometer from China

NY J88162 September 16, 2003 CLA-2-91:RR:NC:MM:114 J88162 CATEGORY: Classification TARIFF NO.: 9105.91.80 Ms. Cheryl Santos Customs Compliance Specialist CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of combination clock, thermometer and hygrometer from China Dear Ms. Santos: In your letter dated August 21, 2003, you requested a tariff classification ruling on a combination clock, thermometer and hygrometer from China. A sample of the combination clock, thermometer and hygrometer was submitted with the ruling request. The submitted item number 245642 is identified as the 3 in 1 Weather Center. The sample provided is a combination article which consists of a battery operated quartz analog clock, thermometer and hygrometer housed in a mahogany finished wooden case. The article measures approximately 7 1/2 inches in length by 6 inches in width. The clock measures approximately 3 inches in diameter. 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. There are no jewels in the movement. The clock requires one AA battery to operate. The battery is not included. The analog thermometer has a minus 30 degrees Fahrenheit to 130 degrees Fahrenheit temperature range. The thermometer measures approximately 2 inches in diameter. The analog hygrometer has a humidity range of 0 to 100 percent. The hygrometer measures approximately 2 inches in diameter. The 3 in 1 Weather Center is packed for retail sale in a green and red cardboard box. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination clock, thermometer and hygrometer 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 3 in 1 Weather Center will be classified according to GRI 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.” Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the competing headings. Your sample is being returned as requested. The applicable subheading for the combination clock, thermometer and hygrometer 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. 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