United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY I82370




June 26, 2002

CLA-2-91:RR:NC:MM:114 I82370

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.55

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

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

Dear Ms. Pitts:

In your letter dated June 7, 2002, you requested a tariff classification ruling. A sample of the combination clock, timer, calculator and ruler was submitted with the ruling request.

The submitted item number AQ-711S is a combination article that consists of a battery operated digital alarm clock, count down timer, 8-digit calculator and 12 inch ruler housed in an aluminum case. The left portion of the case contains the liquid crystal display (LCD). The display features the hour, minute, second, month, day, date, year, calendar, alarm and timer. The right portion of the case contains the calculator and buttons for setting the time, date, alarm and timer. The calculator performs the four basic mathematical functions, memory functions, and calculates square root and percent. On the back of the housing is an opening for changing the battery. The user must unscrew the battery door to replace the 3V button cell battery. You have indicated that the battery will be included. The measurement markings for the ruler are located near the top edge along the front of the case.

The article measures approximately 12 inches in length by 2 inches in width. The LCD display measures approximately 3 inches in length by 3/4 inch in width. The article features a 24 hour clock, world time for 16 cities, an alarm time, count down timer, month in view calendar, 8-digit 23-key calculator with an on/off sound key, and a ruler with measurement in inches. The article is packed in a cardboard box ready for retail sale. You have stated in your letter that the article will be made in China.

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, calculator and ruler 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, timer, calculator and ruler 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 combination clock, timer, calculator and ruler is classifiable under heading 9106 since it occurs last in numerical order of the competing headings.

The applicable subheading for the combination clock, timer, calculator and ruler 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 ad valorem on the apparatus plus 5.3 percent ad valorem on the battery.

Your sample is being returned as requested.

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,

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