N024442 N0 Ruling Active

The tariff classification of Elephants Clocks from China.

Issued March 13, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9105.91.80

Headings: 9105

Product description

The elephants clock, SKU number 65240, is a stand-up clock accented with two elephants challenging one another while a third elephant watches from the rock ledge above them. The elephants clock is battery operated with a quartz movement and easy-to-read numbers. One AAA battery is required but not included. The elephants clock measures approximately 6½ inches long by 1¼ inches wide by 7 inches high. The main part of the clock is made of 100% polyresin, the clock’s face and the gold rim around the face is made of 100% ABS plastic, the black and red hands are made of 100% iron and the battery casing is made of 100% polypropylene.

CBP rationale

The applicable subheading for the elephants clocks will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; other; electrically operated; other.

Full text

N024442 March 13, 2008 CLA-2-91:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9105.91.80 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of Elephants Clocks from China. Dear Ms. Ramsey: In your letter dated February 26, 2008 you requested a tariff classification ruling. A sample of the elephants clock was submitted with your ruling request. The elephants clock, SKU number 65240, is a stand-up clock accented with two elephants challenging one another while a third elephant watches from the rock ledge above them. The elephants clock is battery operated with a quartz movement and easy-to-read numbers. One AAA battery is required but not included. The elephants clock measures approximately 6½ inches long by 1¼ inches wide by 7 inches high. The main part of the clock is made of 100% polyresin, the clock’s face and the gold rim around the face is made of 100% ABS plastic, the black and red hands are made of 100% iron and the battery casing is made of 100% polypropylene. The applicable subheading for the elephants clocks will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; other; 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). 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

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