The tariff classification of combination alarm clock, calendar, thermometer, with LED flashlight from China.

N015126 August 7, 2007 CLA-2-91: RR: NC: 1:114 CATEGORY: Classification TARIFF NO.: 9105.11.40 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue – Suite 4500 New York, NY 10106 RE: The tariff classification of combination alarm clock, calendar, thermometer, with LED flashlight from China. Dear Mr. Zelman: In your letter dated July 30, 2007, on behalf of Fownes Brothers & Co., Inc., you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned. The submitted item number SM-11485-LD is identified as a calendar/thermometer/alarm clock with LED flashlight. The item consists of a battery operated digital alarm clock, a calendar displaying the month/day/date, a thermometer with opto-electronic display, and an LED flashlight housed in a plastic case. Five LR44 type batteries, two for the clock and three for the LED flashlight are included. The item displays the local time, month, date, day and temperature. It is designed to rest on a night table or desktop and to be used in the home, office and during travel. The approximate costs of the components are: the clock/alarm 50 cents, the thermometer 25 cents, the calendar 30 cents and the flashlight 25 cents. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination calendar/thermometer/alarm clock with LED flashlight 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, calendar/thermometer/alarm clock with LED flashlight will be classified according to GRI 3(c) that states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings. The applicable subheading for the combination calendar/thermometer/alarm clock with LED flashlight will be 9105.11.40, HTSUS, 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 ad valorem 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). 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