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NY J86648




July 25, 2003

CLA-2-91:RR:NC:MM:114 J86648

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9106.90.55; 8513.10.2000; 8471.10.0040; 8470.10.0040

Mr. W. J. Gonzalez
General Manager
Trans-Union Customs Service, Inc.
11941 S. Prairie Ave.
Hawthorne, CA 90250

RE: The tariff classification of digital combination alarm clock/timer/calculator, digital combination travel alarm clock/timer/calculator, combination calculator/note pad/ cover, combination calculator/note pad/cover with credit card slots and pockets, and composite mini flashlight with key chain from China

Dear Mr. Gonzalez:

In your letter dated June 26, 2003, on behalf of Sweda, USA, you requested a tariff classification ruling on five combination articles from China. Samples of the digital combination alarm clock/timer/calculator, digital combination travel alarm clock/timer/calculator, combination calculator/note pad/cover, and combination calculator/note pad/cover with credit card slots and pockets were submitted with the ruling request. You have submitted advertising literature for the flashlight with key chain, but no sample of this composite article was submitted.

The submitted item number WC22 is identified in the descriptive literature as the World Time Calendar Clock Corporate Casual e-design. The digital combination article consists of a battery-operated alarm clock, count down timer and 8-digit calculator housed in a silver colored plastic case with wood grain accents. The top portion of the case may be flipped open and folded closed. In its closed position, the World Time Calendar Clock Corporate Casual e-design measures approximately 6¼ inches in length by 4 inches in width. The top portion of the opened case contains the liquid crystal display (LCD). The LCD display measures approximately 3 inches in length by 1¾ inches in width. The display features the hour, minute, second, month, date, year, calendar and timer. The article features a 24-hour clock for 16 cities. The lower portion of the case contains the buttons for setting the time, date, alarm and timer. The lower portion of the case also contains the calculator. The calculator performs the four basic mathematical functions, plus memory and percentage. On the bottom of the housing is an opening for changing the batteries.

The submitted item number WC38 is identified in the descriptive literature as the World Time Travel Alarm Clock. The digital combination article consists of a battery-operated alarm clock, count down timer and 8-digit calculator housed in a silver colored plastic case. The top portion of the case may be flipped open and folded closed. In its closed position, the World Time Travel Alarm Clock measures approximately 3½ inches in length by 3½ inches in width. The top portion of the opened case contains the LCD. The LCD display measures approximately 2 inches in length by 1¼ inches in width. The display features the hour, minute, second, month, date, year, calendar and timer. The article features a 24-hour clock for 16 cities. The lower portion of the case contains the buttons for setting the time, date, alarm and timer. The lower portion of the case also contains the calculator. The calculator performs the four basic mathematical functions, plus memory and percentage. On the bottom of the housing is an opening for changing the batteries.

The submitted item number VP1010-BK is identified in the descriptive literature as the Pocket Calculator Note Book. The combination article consists of a calculator, note pad, and cover. The top portion of the case may be flipped open and folded closed. In its closed position, the Pocket Calculator Note Book measures approximately 6 inches in length by 3½ inches in width. The top portion of the opened case contains the calculator. The calculator has a total of 24 keys including the four basic function keys (plus, minus, multiplication, division), plus memory and percentage. The lower portion of the case contains the note pad that measures approximately 5 inches in length by 3 inches in width.

The submitted item number VP1011-BL is identified in the descriptive literature as the Card Holder with Calculator. The combination article consists of a calculator, note pad, and cover with credit card slots and pockets. The top portion of the case may be flipped open and folded closed. In its closed position, the Card Holder with Calculator measures approximately 4½ inches in length by 4 inches in width. The top portion of the opened case contains the calculator. The calculator has a total of 24 keys including the four basic function keys, plus memory and percentage. The lower portion of the case contains the note pad that measures approximately 4 inches in length by 2½ inches in width. The cover contains credit cards slots and pockets.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The digital combination alarm clock/timer/calculator, digital combination travel alarm clock/timer/calculator, combination calculator/note pad/cover, and combination calculator/note pad/cover with credit card slots and pockets are each a composite article that is classifiable under more than one heading, each heading equally specific. It is the opinion of this office that there is no essential character for each composite article. Accordingly, the World Time Calendar Clock Corporate Casual e-design, World Time Travel Alarm Clock, Pocket Calculator Note Book, and Card Holder with Calculator will be classified according to General Rule of Interpretation 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 General Rule of Interpretation 3(c), each composite article is classifiable under the heading that occurs last in numerical order of the competing headings.

The submitted item number KC41 is identified in the descriptive literature as the Translucent Mini Key Light. The composite article consists of a small plastic elliptical shaped flashlight with a key chain. The imprint area of the Translucent Mini Key Light measures approximately ¼ of an inch in height by ¾ of an inch in width. The light is activated by depressing the black button on the front. The beam of light is emitted at the opposite end from where the key chain is attached. The essential character of this composite article is imparted by the flashlight.

The applicable subheading for the World Time Calendar Clock Corporate Casual e-design 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.

The applicable subheading for the World Time Travel Alarm Clock will be 9106.90.55, 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.

The applicable subheading for the Pocket Calculator Note Book will be 8470.10.0040, HTS, which provides for calculating machines and pocket-size data recording; electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be free.

The applicable subheading for the Card Holder with Calculator will be 8470.10.0040, HTS, which provides for calculating machines and pocket-size data recording; electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be free.

The applicable subheading for the Translucent Mini Key Light will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy; lamps; flashlights. The rate of duty will be 12.5 percent ad valorem.

Your samples are 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 World Time Calendar Clock Corporate Casual e-design and World Time Travel Alarm Clock, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the Pocket Calculator Note Book, and Card Holder with Calculator, contact National Import Specialist Eileen Kaplan at 646-733-3016. If you have any questions regarding the Translucent Mini Key Light, contact National Import Specialist George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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