The tariff classification of the YOUniverse Alarm Clock Safe from China

NY K87022 July 1, 2004 CLA-2-91:RR:NC:MM:114 K87022 CATEGORY: Classification TARIFF NO.: 9105.11.40 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the YOUniverse Alarm Clock Safe from China Dear Ms. Aldinger: In your letter dated June 9, 2004, you requested a tariff classification ruling on the YOUniverse Alarm Clock Safe from China. A sample of the YOUniverse Alarm Clock Safe was submitted with the ruling request. The submitted item number 936470 is identified as the YOUniverse Alarm Clock Safe. The submitted sample is a battery operated digital combination article that consists of an alarm clock and safe housed in a molded plastic case. The YOUniverse Alarm Clock Safe features a liquid crystal display (LCD) that measures approximately 2 inches in diameter. The LCD display features the hour and minute. The clock has a snooze button and three buttons for setting the time and alarm functions. The safe has a sliding vault handle and code keys to program the entry code. The safe requires three AA batteries to operate. The batteries are not included. The YOUniverse Alarm Clock Safe features a coin slot that is located on the top of the plastic housing. You have indicated in your letter that the intended use of the item is as an alarm clock and money safe. You have stated that the YOUniverse Alarm Clock Safe will be merchandised at Rite Aid with promotional toys. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The combination alarm clock and safe 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 alarm clock and safe will be classified according to GRI 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 YOUniverse Alarm Clock Safe is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings. The applicable subheading for the YOUniverse Alarm Clock Safe will be 9105.11.40, HTS, which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division