The tariff classification of combination timers and pill boxes made in China

NY K82181 January 30, 2004 CLA-2-91:RR:NC:MM:114 K82181 CATEGORY: Classification TARIFF NO.: 9106.90.55 Ms. Alice Liu Import Manager Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of combination timers and pill boxes made in China Dear Ms. Liu: In your letter dated December 18, 2003, you requested a tariff classification ruling. Samples of four styles of combination timers and pill boxes were submitted to our office. The submitted samples include item numbers W058MA00170 identified as the MZD-3 Healthcare Box, W058MA00171 identified as the MZD-5 Flying Plate-Look Medicine Box Timer, W058MA00172 identified as the MZD-6 Medicine Case for Health Care and W058MA00173 identified as the MZD-8 Capsule-Look Medicine Box Timer. Each item is a combination article that consists of a battery operated digital electronic count down timer and pill box housed in a molded plastic case with a liquid crystal display (LCD). Each timer is set by pressing the three small buttons located on the front of the combination article. Each pill box has a plastic storage compartment that can hold pills, tablets and capsules. The housing contains an opening for changing the battery. The MZD-3 Healthcare Box is packed in a cardboard box ready for retail sale. The MZD-5 Flying Plate-Look Medicine Box Timer, the MZD-6 Medicine Case for Healthcare and the MZD-8 Capsule-Look Medicine Box Timer are each packed in a blister display pack with a cardboard insert ready for retail sale. You have indicated in your letter that the articles will be made in China. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. Each combination timer and pill box 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, each combination timer and pill box 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), each combination timer and pill box is classifiable under heading 9106 since it occurs last in numerical order of the competing headings. The applicable subheading for the MZD-3 Healthcare Box, the MZD-5 Flying Plate-Look Medicine Box Timer, the MZD-6 Medicine Case for Healthcare and the MZD-8 Capsule-Look Medicine Box Timer 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. Your samples are 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division