The tariff classification of combination travel alarm clock, calculator and calendar from China.
Issued April 25, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9105.11.40
Headings: 9105
GRI rules applied: GRI 3(c)
Product description
Item number C017CA01355 is identified as travel alarm pocket calculator. The item consists of alarm clock with 16 world time modes, a calculator, which feature 8-digit LCD display with a 3 key memory and a calendar. The alarm clock has an electronic movement with no jewels. The travel alarm pocket calculator is operated by one button cell battery, which is included. A PVC protective cover pouch is also included. The travel alarm pocket calculator, the battery and the protective cover pouch are packaged in a blister display pack with a cardboard insert ready for retail sale. 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 alarm clock, pocket calculator and calendar 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, travel alarm pocket calculator 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.
CBP rationale
The applicable subheading for the travel alarm pocket calculator will be 9105.11.40, HTSUS, which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only.
Full text
N026557 April 25, 2008 CLA-2-91:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9105.11.40 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of combination travel alarm clock, calculator and calendar from China. Dear Mr. Crago: In your letter dated April 17, 2008, on behalf of Walgreens, you requested a tariff classification ruling. Sample of the travel alarm pocket calculator was submitted with the ruling request. Item number C017CA01355 is identified as travel alarm pocket calculator. The item consists of alarm clock with 16 world time modes, a calculator, which feature 8-digit LCD display with a 3 key memory and a calendar. The alarm clock has an electronic movement with no jewels. The travel alarm pocket calculator is operated by one button cell battery, which is included. A PVC protective cover pouch is also included. The travel alarm pocket calculator, the battery and the protective cover pouch are packaged in a blister display pack with a cardboard insert ready for retail sale. 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 alarm clock, pocket calculator and calendar 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, travel alarm pocket calculator 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 travel alarm pocket calculator 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 on the movement and 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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