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 G80169 - NY G80215 > NY G80210

Previous Ruling Next Ruling
NY G80210




August 7, 2000

CLA-2-91:RR:NC:MM:114 G80210

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.55

Mr. Thomas J. Garibaldi
Schmidt, Pritchard & Co., Inc.
9801 West Lawrence Avenue
Schiller Park, IL 60176

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

Dear Mr. Garibaldi:

In your letter dated July 26, 2000, on behalf of Dard Products, you requested a tariff classification ruling on a combination clock, timer and calculator made in China. A sample of the combination clock, timer and calculator was submitted with the ruling request.

The submitted item number DP-517 is identified as a Double Press Up Calculator and Calendar. The combination article consists of a battery operated digital clock, count down timer and 8-digit calculator housed in a plastic case. The case may be flipped open and snapped closed. The top portion of the opened case contains the liquid crystal display (LCD). The display features the hour, minute, second, month, date, year, calendar and timer. The lower portion of the case contains the calculator and buttons for setting the time, date, alarm and timer. On the back of the housing is an opening for changing the batteries.

In its closed position, the Double Press Up Calculator and Calendar measures approximately 3 1/2 inches in length by 3 1/2 inches in width. The LCD display measures approximately 2 inches in length by 1 inch in width. The article features a 12/24 hours mode clock, world time for 16 cities, an alarm time, count down timer with maximum 99 hours 59 minutes and 59 seconds, and calculator with memory functions. The Double Press Up Calculator and Calendar is packed in a cardboard box ready for retail sale.

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 Double Press Up Calculator and Calendar 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”. The competing tariff headings are 8470, Harmonized Tariff Schedule of the United States (HTS), which provides for calculators, 9105, HTS, which provides for clocks and 9106, HTS, 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, Harmonized Tariff Schedule of the United States (HTS), 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 on the apparatus 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,

Previous Ruling Next Ruling

See also: