The tariff classification of combination wall clock and picture frames from China

NY R00457 July 13, 2004 CLA-2-91:RR:NC:MM:114 R00457 CATEGORY: Classification TARIFF NO.: 9105.21.80 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of combination wall clock and picture frames from China Dear Ms. Bonadonna: In your letter received by our office on June 15, 2004, you requested a tariff classification ruling on a combination wall clock and picture frames from China. A photo quote sheet of the combination wall clock and picture frames was submitted with the ruling request. The article for which you are requesting a classification ruling, SKU number 12471432, is identified in the descriptive documentation as the Photo Clock. The Photo Clock is described as a pewter clock that is surrounded by 12 picture frames. The Photo Clock is a combination article which consists of a battery operated quartz analog wall clock and 12 picture frames housed in a pewter colored molded plastic and metal case. The component breakdown for the combination article is approximately 75 percent metal and 25 percent plastic. The entire article measures approximately 15 7/8 inches in length by 15 7/8 inches in width. The image of the Photo Clock shows that the 12 picture frames appear to be connected to the 4 sides of the clock by a connecting rod at the 12, 3, 6 and 9 positions of the clock. There are 3 frames on each side of the clock. The clock has a square dial with hour and minute hands. There are no jewels in the movement. The clock requires one battery to operate. The battery is not included. The combination article is packed for retail sale in a 4 color gift box. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination wall clock and picture frames 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 Photo Clock 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 competing headings. The applicable subheading for the combination wall clock and picture frames will be 9105.21.80, HTS, which provides for other clocks; wall clocks; 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. The value of the picture frames will be included in the value of the case. 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