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NY L85235




June 23, 2005

CLA-2-91: RR:NC:MM:114 L85235

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 9105.91.80

Ms. Yolanda S. Massey
Import Manager
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification and country of origin marking for Photo Frame with Clock; special marking requirements; Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of the United States

Dear Ms. Massey:

This is in response to your letter dated May 25, 2005, requesting a tariff classification ruling and a ruling on whether the proposed marking of the Photo Frame with Clock is an acceptable country of origin marking for imported clocks. A sample of the clock was submitted with your letter for review.

The sample provided, bar code number 4 00010 04621 8, is identified in your letter as the Photo Frame with Clock. The Photo Frame with Clock is a composite article consisting of a picture frame and a clock housed in a wood and metal case. The entire article measures approximately 4 inches in height, 4 inches in length and 4 inches in width. The Photo Frame with Clock consists of two sections of equal size that open up from the middle via metal hinges. The picture frame is set into the right section of the case and measures approximately 3 inches in height and 3 inches in length. The clock is set into the left section of the case and measures approximately 3 inches in diameter. The clock has a battery operated quartz clock movement that contains no jewels. On the back of the housing is an opening for changing the battery. The clock requires one AA battery to operate. The battery is not included.

The face of the clock features the traditional Arabic numbers 3, 6, 9, and 12 around the periphery corresponding to the hours of the day. The clock has a square white dial with black hour, minute and second hands.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The Photo Frame with Clock 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 Photo Frame with Clock 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 merchandise is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings.

The applicable subheading for the Photo Frame with Clock will be 9105.91.80, HTSUS, which provides for other clocks; other; 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.

You have also asked for a ruling on U.S. Customs marking requirements.

The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.

Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with Section 11.9, Customs Regulations (19 CFR 11.9), provides that clocks must be marked in accordance with the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the HTSUS (19 U.S.C. 1202). This note requires that any clock or watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping, or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is mandatory. The Customs Service has no authority for granting exceptions to the special marking requirements for clocks or watches.

The country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case, or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the essential portion of the watch or clock. In order to satisfy the requirements of 19 U.S.C. 1304, a clock must be legibly marked with the name of the country of manufacture of the movement in a conspicuous place.

Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and, in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings. Section (d) of Additional U.S. Note 4 requires that clock cases provided for in Chapter 91, HTSUS, shall be marked on the most visible part of the outside of the back to show the name of the country of manufacture. The “country of manufacture” for these requirements refers to where the movement and case were manufactured, rather than where the clock was made.

Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any. The special marking requirements mandate that a clock movement be marked with the number of jewels contained therein, which translates to one or more. If the clock movement contains no jewels, the words “NO (O) JEWELS” on the movement housing of the clock is not a required marking.

In order to satisfy the marking requirements of 19 U.S.C. 1304, a clock (or clock container) must be legibly and permanently marked with the name of the country of manufacture of the movement in a conspicuous place. In this instance, the clock movement is manufactured in China. Marking each clock with the words “China” or “Made in China” in a conspicuous place as legibly, and permanently as the nature of the clock (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article would meet the requirements of 19 U.S.C. 1304.

You have proposed to mark the most visible part of the outside of the back of the clock case to show the name of the country of origin of the movement and the clock case. For purposes of 19 U.S.C. 1304, the country of origin of a clock is the same as the country of origin of its movement. Marking each clock with the words “China” or “Made in China” may be placed on the face of the dial or on the outside surface of the back cover of the clock case. An adhesive sticker may be used for the section 304 marking so long as the sticker is affixed so securely that unless deliberately removed it will remain on the clock while it is in storage or on display and until delivered to the ultimate purchaser. This marking is intended to enable the ultimate purchaser to make an informed purchase decision based on the country of origin.

You have proposed to mark the clock movement with the country of origin. Section (b) of Additional U.S. Note 4 requires that clock movements shall be marked on the most visible part of the front or back plate to show the name of the country of manufacture; the name of the manufacturer or purchaser; and the number of jewels, if any. In this instance, the clock movement is manufactured in China. Marking the movement with the words “China Movement“, “Made in China”, or “China” would meet the requirements of Section (b) of Additional U.S. Note 4. The special marking must be accomplished by one of the methods specified in Additional U.S. Note 4.

The special marking requirements of Section (d) of Additional U.S. Note 4 require that the clock case be marked on the most visible part of the outside of the back to show the name of the country of manufacture. Regarding the marking of clock cases, Chapter 91, Additional U.S. Note 4 requires conspicuous and indelible marking by cutting, die-sinking, engraving, stamping or mold-marking (either indented or raised) on the most visible part of the outside of the back to show the name of the country of manufacture. In this instance, marking the clock case on the most visible part of the outside of the back with the words “Made in Thailand or “Case Thailand” using one of the methods specified in Additional U.S. Note 4 to Chapter 91 is an acceptable marking.

For your information, enclosed is a copy of the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the HTSUS. The clocks must be marked in accordance with the special marking requirements.

The eligibility for Generalized System of Preferences (GSP) is determined based on Section 10.176(a), Customs Regulations (19 CFR 10.176(a)). Under the GSP, eligible products the growth, product or manufacture of a designated beneficiary developing country (BDC) which are imported directly into the U.S. qualify for duty-free treatment if the sum of (1) the cost or value of the material produced in a BDC, plus (2) the direct costs involved in processing the eligible article in the BDC, is not less than 35 per cent of the appraised value of the article at the time it is entered into the U.S.

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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