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 > 2000 NY Rulings > NY F86358 - NY F86406 > NY F86396

Previous Ruling Next Ruling
NY F86396




May 24, 2000

CLA-2-91:RR:NC:MM:114 F86396

CATEGORY: CLASSIFICATION

TARIFF NO.: 9105.91.80

Ms. Rita Pitts
Classification Specialist
Dillard’s
1600 Cantrell Road
Little Rock, AR 72201

RE: The tariff classification of clock with music box style disk player

Dear Ms. Pitts:

In your letter dated May 3, 2000, you requested a tariff classification ruling. A sample of the clock with music box style disk player was submitted with the ruling request.

The submitted Clock Symphonic, style number 25041, is a combination article that consists of a desk/table clock and music box style disk player. You have indicated in your letter that the Clock Symphonic is made in China. The article measures approximately 15½ inches in height, 10 inches in length and 6½ inches in width. The clock measures approximately 7 inches in diameter. The clock has a quartz analog battery powered movement. The clock is housed in a case composed of a composite board with a wood veneer. The face of the clock features Roman numerals I through XII around the periphery corresponding to the hours of the day. The clock has a gold tone dial with black hour, minute and second hands. On the back of the housing is an opening for changing the batteries. The clock requires one AA size 1.5 V battery to operate. The battery is not included.

The music box style disk player is situated on a shelf four inches below the face of the clock. You have indicated in your letter that the article will have ten disks including five disks for year round favorites and five disks for Christmas favorites. The music can be set to play continuously or on the hour. The disks are stored in a pull out drawer beneath the disk player. The music box style disk player requires three AA size 1.5 V batteries to operate. The batteries are not included.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The clock with music box style disk player 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 clock and music box style disk player will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which 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 two competing headings.

Your sample is being returned as requested.

The applicable subheading for the clock with music box style disk player will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), 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.

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,

Previous Ruling Next Ruling

See also: