The tariff classification of Wooden Pen Holder/Calendar Clock

NY K88464 September 1, 2004 CLA-2-91:RR:NC:MM:114 K88464 CATEGORY: Classification TARIFF NO.: 9106.90.55 Ms. Joanne Harmon Customs Compliance Assistant CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Wooden Pen Holder/Calendar Clock Dear Ms. Harmon: In your letter dated August 5, 2004, you requested a tariff classification ruling on a Wooden Pen Holder/Calendar Clock. A sample of the Wooden Pen Holder/Calendar Clock was submitted to our office. The submitted CVS item number 277511 is identified as a Wooden Pen Holder/Calendar Clock. The item is a combination article that consists of a battery operated digital electronic count down timer, alarm, calendar, thermometer, pen holder and detachable clock with a liquid crystal display (LCD). The clock is housed in a plastic case and sets/slides into the open front of a wooden three-sided box. The LCD display measures approximately 2 ¼ inches in length by 1 ¾ inches in width. Five function keys that are labeled “Mode”, “C/F”, “Set”, “Snooze”, and “Music” are located on the front of the Wooden Pen Holder/Calendar Clock beneath the LCD display. A CR2025 button cell battery is included. The Wooden Pen Holder/Calendar Clock is packed with the User’s Manual in a cardboard box ready for retail sale. You have indicated in your letter that the country of origin is China. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation taken in order. The combination timer, alarm, calendar, thermometer, pen holder and clock 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 timer, alarm, calendar, thermometer, pen holder and clock 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), the combination timer, alarm, calendar, thermometer, pen holder and clock is classifiable under heading 9106 since it occurs last in numerical order of the competing headings. The applicable subheading for the Wooden Pen Holder/Calendar Clock will be 9106.90.55, 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 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