The tariff classification of combination timer and pill box made in China

NY K87848 August 11, 2004 CLA-2-91:RR:NC:MM:114 K87848 CATEGORY: Classification TARIFF NO.: 9106.90.65 Mr. Richard Wadiri Naito Design 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of combination timer and pill box made in China Dear Mr. Wadiri: In your letter received by our office on July 14, 2004, you requested a tariff classification ruling on a combination timer and pill box from China. A sample of the combination timer and pill box was submitted to our office with the ruling request. The submitted sample, item number 1202, is identified as the Med-Minder. The sample provided is a combination article that consists of a battery operated count down timer and pill box housed in a polyvinyl chloride (PVC) case. You have indicated in your description that the Med-Minder will be used by people taking medication. The Med-Minder will be used to hold a supply of medication or to put the cap on an existing medication bottle. The cap will beep every 4 hours or 6 hours. After the cap has been opened to take the medication and re-closed, the Med-Minder is reprogrammed for another 4 to 6 hours. The Med Minder will be packaged on a blister display card ready for retail sale. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) 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 Med-Minder will be 9106.90.65, 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; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 8 cents per jewel. Based upon international trade agreements, goods classified in HTS 9106 are not subject to quota and the requirement of a visa. 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