The tariff classification of retro clock and timer from China.

N016059 August 23, 2007 CLA-2-91: RR: NC: 1:114 CATEGORY: Classification TARIFF NO.: 9106.90.8500 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of retro clock and timer from China. Dear Ms. Ramsey:  Ruling N015462, dated August 1, 2007, contained a clerical error. Style number 58140, a retro clock and timer, was incorrectly identified as style number 85140. This letter corrects the style number of retro clock and timer 58140 and replaces N015462. The retro clock and timer, style number 58140, is a combination article that consists of a wall clock and a timer. The retro clock and timer is housed in a polystyrene grey case with silver trim. The retro clock and timer features quartz analog battery powered clock movement. It requires one AA battery which is not included. The timer has a spring driven movement and no battery is required for the timer. The retro clock and timer has an on/off alarm switch. It measures approximately 4 ? inched long by 2 ¼ inches wide and 6 ? inches high. 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 retro clock and timer 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 retro clock and timer 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 9106 since it occurs last in numerical order of the competing headings.      The applicable subheading for the retro clock and timer will be 9106.90.8500, HTSUS, 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; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel. 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