United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D87188 - NY D87249 > NY D87205

Previous Ruling Next Ruling



February 4, 1999

CLA-2-49:RR:NC:SP:234 D87205

CATEGORY: CLASSIFICATION

TARIFF NO.: 4910.00.6000; 9105.21.80

Ms. Marie-France Dozois
Concepts du Sablier
49, rue St-Joseph
Warwick, Quebec J0A 1M0
CANADA

RE: The tariff classification of certain perpetual calendar boards with accessories, from Canada.

Dear Ms. Dozois:

In your letters dated January 13 and 15, 1999, you requested a tariff classification ruling.

Three samples identified as “Reality Orientation Boards” were submitted and are being returned to you. All are intended to be sold to nursing homes and hospitals, where they will be mounted on the wall and used by activity coordinators and nurses to help keep patients abreast of time, environment and the like.

The first sample, Style 104, consists of a 20" x 28" sheet of wood fiberboard (about 7/16" thick) with a colored cardboard facing. Affixed to the facing are five pairs of plastic “sliders” (horizontal brackets), which hold and display removable printed plastic “plaquettes.” The five plaquettes displayed at a given time are printed, respectively, with the name of the day of the week, the date, the month, the year, and an appropriate seasonal picture (such as a Christmas scene). The board will be imported with a complete set of interchangeable plaquettes which can be slipped in and out of the sliders as required. The uppermost portion of the board’s face will bear (in permanently affixed vinyl lettering) the name of the institution in which the board will be used.

The second sample, Style 103, is similar to the above-described product, except that it is larger (30" x 36") and has two additional pairs of sliders, one for a plaquette identifying the name of the season, and another for a plaquette symbolizing current weather conditions (e.g., a printed snowflake). This sample also incorporates a reusable white writing board (11 1/2" x 18"), affixed to the face of the main board by “Velcro”-type fasteners. Literature accompanying your inquiry indicates that styles 101 and 102 are essentially the same as 103, except that they have separate header boards bearing the institution’s name.

The applicable subheading for the complete “Reality Orientation Boards,” Style 104, and Styles 101, 102 and 103 with writing board will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) calendars of any kind, printed, including calendar blocks. The general rate of duty will be 1.5%.

The third sample which you submitted represents a new, alternate version of styles 101 through 103. The only difference is that it has a 9" battery-powered quartz analog wall clock attached in place of the writing board. For tariff purposes, this version of the product will be considered a composite good whose essential character cannot clearly be ascribed to any single component. Under such circumstances, General Rule of Interpretation 3(c), HTS, directs that the classification be determined by the subheading appearing last in numerical order among those which equally merit consideration. In this instance, the subheading for the clock appears last.

Accordingly, the applicable subheading for the complete “Reality Orientation Boards,” styles 101, 102 and 103 with clock, will be 9105.21.80, HTS, which provides for wall clocks, electrically operated, other. The general rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery.

We note that the orientation boards are not marked with their country of origin. When imported into the United States, they will be required to be so marked (e.g., “Product of Canada”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: