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NY I86223




October 4, 2002

CLA-2-91:RR:NC:MM:114 I86223

CATEGORY: CLASSIFICATION

TARIFF NO.: 9105.11.40

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of combination clock, thermometer and projector from China

Dear Mr. Shapiro:

In your letter dated September 17, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling. A sample of a combination clock, thermometer and projector was submitted with the ruling request.

The submitted item number PP 253370 is identified in your letter as a Projection Clock. The combination article consists of a battery operated digital alarm clock, thermometer and projector housed in a silver colored plastic case with a liquid crystal display (LCD). The article measures approximately 6 inches in length by 4 inches in width. The LCD display is located on the right side of the front of the case. The display measures approximately 3 inches in length by 2 1/2 inches in width. The LCD display features the hour, minute, date, day, and temperature in Fahrenheit. You have indicated that the projector can display the time image on a wall in red light. The buttons for rotating and focusing the projector are located on the left side of the plastic case. The buttons for setting the time, alarm, date, day and temperature are located on the right side and top of the case. The article requires two AA batteries to operate. On the back of the case is an opening for changing the batteries. The batteries will not be included. The article features a low battery indicator and may operate with an AC adaptor. You have indicated that the shape of the imported Projector Clock will differ from the sample, however, the features of the article will remain the same. You have indicated that Avon Products, Inc., contemplates importing from China.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination clock, thermometer and projector 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 Projection Clock will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that 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 three competing headings.

Your sample is being returned as requested.

The applicable subheading for the combination clock, thermometer and projector will be 9105.11.40, HTS, which provides for other clocks; alarm clocks; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and 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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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