K84449 K8 Ruling Active

The tariff classification of a clock with a watch movement from China

Issued April 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9103.10.40

Headings: 9103

Product description

The item is a desk or table clock in the form of a miniature zinc alloy car with a watch movement. Based on your letter, the watch movement contains no jewels. The clock measures approximately 3 ¾ inches by 1 ¼ inch by ¾ inch. The watch movement is located in the rear of the car in the area where the trunk would be located. The clock can stand on its front end for display on a desk or table. You indicate that

CBP rationale

The applicable subheading for the zinc alloy car with a watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for clocks with watch movements, excluding clocks of heading 9104, electrically operated, other, having no jewels or only one jewel in the movement.

Full text

NY K84449 April 15, 2004 CLA-2-90:RR:NC:MM:114 K84449 CATEGORY: Classification TARIFF NO.: 9103.10.40 Mr. Edward B. Ackerman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 399 Park Avenue 25th Floor New York, New York 10022-4877 RE: The tariff classification of a clock with a watch movement from China Dear Mr. Ackerman: In your letter dated March 22, 2004, on behalf of Global Computer Supply, you requested a tariff classification ruling. The item is a desk or table clock in the form of a miniature zinc alloy car with a watch movement. Based on your letter, the watch movement contains no jewels. The clock measures approximately 3 ¾ inches by 1 ¼ inch by ¾ inch. The watch movement is located in the rear of the car in the area where the trunk would be located. The clock can stand on its front end for display on a desk or table. You indicate that you believe that the clock is classified under subheading 7907.00.6000, HTS, which provides for other articles of zinc, other. The clock is not classifiable under subheading 7907.00.6000, HTS, because it is more specifically provided for as a clock with a watch movement. As an alternative, you suggest classification of the zinc alloy component under subheading 7907.00.6000, HTS, as other articles of zinc, other and classification of the clock under 9103.10.40, HTS, as clocks with watch movements. The clock is not classifiable under 7907.00.6000, HTS, and 9103.10.40, HTS, because the complete article is provided for under the subheading for clocks with watch movements. The applicable subheading for the zinc alloy car with a watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for clocks with watch movements, excluding clocks of heading 9104, electrically operated, other, having no jewels or only one jewel in the movement. The rate of duty will be 24 cents each plus 4.5 percent on the case plus 3.5 percent on the battery. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The sample is being returned as requested. 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

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