The tariff classification of the Watchtower from India

N341512 August 8, 2024 CLA-2-91:OT:RR:NC:N5:113 CATEGORY: Classification TARIFF NO.: 9105.91.80 Mr. George S. Brown Jofran Sales Inc. 1 Jofran WayNorfolk, MA 02056 RE:  The tariff classification of the Watchtower from India Dear Mr. Brown: In your letter dated July 22, 2024, you requested a tariff classification ruling. A description and picture of the Watchtower were submitted with your ruling request. The merchandise for which you are requesting a ruling is identified as the Watchtower. The Watchtower is a quartz analog clock that is housed in a wood clock case. The clock has a round dial with hour and minute hands. The face of the clock features Roman numerals I through XII around the periphery corresponding to the hours of the day. The clock is powered by AA batteries. The clock case also serves as a cabinet that features two shelves, wine glass holder stems, and bottle storage. The applicable subheading for the Watchtower 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 ad valorem on the 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 at https://hts.usitc.gov/. Your request also concerns the applicability of trade programs or trade agreements. The subheading 9105.91.80, HTSUS, has no associated trade programs or trade agreements. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division