The tariff classification of a combination clock, timer and calculator made in China

NY R03965 June 2, 2006 CLA-2-91:RR:NC:MM:114 R03965 CATEGORY: Classification TARIFF NO.: 9106.90.55 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a combination clock, timer and calculator made in China Dear Mr. Crago: In your letter dated May 18, 2006, on behalf of Rite Aid, you requested a tariff classification ruling on a combination clock, timer and calculator made in China. A photocopy of a picture of the article was submitted with the ruling request. The article is identified in your letter as Item number C017CA01348. The combination article consists of a battery operated digital alarm clock with eight alarm sounds, a count down timer and an 8-digit calculator housed in a case. You have indicated that the article measures approximately 3¾ inches in length by 4¼ inches in height. The top portion of the front of the case contains the rectangular liquid crystal display (LCD). The display features the hour, minute, second, month, date, day, year, month in view calendar, world time and count time timer. The buttons for setting the time, date, alarm and timer are located directly below the LCD display. The lower portion of the case contains the calculator. The calculator performs the four basic mathematical functions, memory functions and calculates percent. The article requires one button cell battery to operate; the battery will be included. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The combination clock, timer and calculator 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 combination article will be classified according to General Rule of Interpretation 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”. The competing tariff headings are Heading 8470, Harmonized Tariff Schedule of the United States (HTSUS), which provides for calculators, Heading 9105, HTSUS, which provides for clocks, and Heading 9106, HTSUS, which provides for timers. Applying GRI 3(c), the merchandise is classifiable under heading 9106 since it occurs last in numerical order of the three competing headings. The applicable subheading for the combination clock, timer and calculator will be 9106.90.55, 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 (for example, time registers, time-recorders): other: other: apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered: with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the apparatus 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 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