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NY L82711




March 8, 2005

CLA-2-91: RR:NC:MM:114 L82711

CATEGORY: CLASSIFICATION

TARIFF NO.: 9105.21.80; 9105.11.80

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of the Gingerbread House Christmas Clock and the Santa Claus Alarm Clock from China

Dear Ms. Marcoux:

This is in response to your letter dated February 18, 2005, requesting a tariff classification ruling on the Gingerbread House Christmas Clock and the Santa Claus Alarm Clock from China. Pictures of the Gingerbread House Christmas Clock and the Santa Claus Alarm Clock were submitted with the ruling request.

Item number 28260 for which you are requesting a ruling is identified as the Gingerbread House Christmas Clock. The wall clock contains a quartz analog battery powered clock movement. The Gingerbread House Christmas Clock measures approximately 10¼ inches in length and 8½ inches in width. The clock is housed in a colorfully hand-painted ABS, polyresin and metal case in the shape of a gingerbread house. The clock has a round white dial with black hour and minute hands, and a red second hand. The face of the Gingerbread House Christmas Clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock requires one AA battery to operate. The battery is not included.

Item number 28410 for which you are requesting a ruling is identified as the Santa Claus Alarm Clock. The item is a quartz analog alarm clock. The Santa Claus Alarm Clock measures approximately 4½ inches in height, 3¾ inches in length and 2¼ inches in width. The Santa Claus Alarm Clock is a battery powered quartz analog table/desk clock with an alarm feature. The clock is housed in a polyresin and plastic case. The case features a three-dimensional Santa Claus, a clock tower, a pine tree and a wrapped gift. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round white dial with black hour and minute hands, and a red second hand. The Santa Claus Alarm Clock requires one AA battery to operate. The battery is not included.

The National Import Specialist for festive articles classifiable in Chapter 95, has stated that the Gingerbread House Christmas Clock and the Santa Claus Alarm Clock are more specifically provided for as clocks, not festive articles. The Gingerbread House Christmas Clock and the Santa Claus Alarm Clock are working, functional clocks classifiable in Chapter 91 as clocks.

The applicable subheading for the Gingerbread House Christmas Clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wall clocks; 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.

The applicable subheading for the Santa Claus Alarm Clock will be 9105.11.80, HTS, which provides for other clocks; alarm clocks; 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 provision of Part 177 of the Customs Regulations (19 CFR Part 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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