The tariff classification of a wall clock from China

NY M87378 October 24, 2006 CLA-2-91:RR:NC:MM:114 M87378 CATEGORY: Classification TARIFF NO.: 9105.21.80 Mr. Victor Benoun Victor’s Surprise 13107 Ventura Blvd. Suite 210 Studio City, CA 91604 RE: The tariff classification of a wall clock from China Dear Mr. Benoun: In your letter dated October 3, 2006 you requested a tariff classification ruling. The 13-Hour clock is a battery-operated analog wall clock. It is made of plastic and is approximately 9 inches in diameter. There are hour, minute and second hands. The dial has the numerals 13, 3 ¼, 6 ½, and 9 ¾ at the four positions where clocks usually have the numerals 12, 3, 6, and 9. The words “What do you mean there aren’t enough hours in a day!?!?” are printed on the dial of the clock. The clock is a functional clock with a quartz movement; the quartz movement contains no jewels. The applicable subheading for the 13-hour clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wall clocks: electrically operated: other. The rate of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on the battery. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). For your information, we note that the sample that you furnished to this office is mold marked ”Mexico” on the clock case, and mold marked “Made in USA” on the quartz movement. However, you state in your letter that the clock will be shipped from Shanghai (China). If you require a ruling on country of origin marking and on the special marking for clock movements and clock cases as required by Additional US Note 4 (b) and 4 (d) to chapter 91, Harmonized Tariff Schedule of the United States (HTSUS), please furnish a sample of the clock marked as it will be at the time of importation and a letter requesting a ruling. 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