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NY F82328




February 14, 2000

CLA-2-91:RR:NC:MM:114 F82328

CATEGORY: CLASSIFICATION

TARIFF NO.: 9105.91.80

Ms. Gwen H. R. Salisbury
U.S.F. Worldwide
790 Busse Road
Elk Grove Village, IL 60007

RE: The tariff classification of the Phantom Clock from China

Dear Ms. Salisbury:

In your letter dated December 20, 1999, on behalf of Fascinations Toys and Gifts, you requested a tariff classification ruling on the Phantom Clock.

The Phantom Clock, item number 70001, is a battery-operated clock with a swinging pendulum. The clock may be displayed on a table or desk, or can be mounted on a wall. It is an analog clock with a quartz movement. A light switch allows you to illuminate the pendulum. The clock is designed to give the illusion that a playing card is floating in mid-air as the pendulum swings behind it.

You state in your letter that the item is sold as an illusion in a novelty products catalog and in novelty stores. You state that it is not sold as a clock. However, the Pendulum Clock is advertised in the “Fascinations” catalog as a “classic grandfather clock with swinging pendulum”. It is actually a working clock, and is classifiable for tariff purposes as a clock in chapter 91 of the Harmonized Tariff Schedule of the United States.

The applicable subheading for the Phantom Clock will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks, electrically operated, other. The rate of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on the battery.

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 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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