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NY L85335




June 27, 2005

CLA-2-91:RR:NC:MM:114 L85335

CATEGORY: CLASSIFICATION

TARIFF NO.: 9106.90.8500

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

RE: The tariff classification of Kitchen Wall Clock/Timer from China

Dear Ms. Marcoux:

In your letter dated May 17, 2005, you requested a tariff classification ruling on a Kitchen Wall Clock/Timer from China. A sample of the Kitchen Wall Clock/Timer was submitted with the ruling request.

The article for which you are requesting a classification ruling, item number 50000, is identified as the Kitchen Wall Clock/Timer. The Kitchen Wall Clock/Timer is a combination article that consists of a clock and a timer housed in a gray polyvinyl chloride (PVC), acrylonitrile butadiene styrene (ABS), glass, aluminum and polystyrene case. The entire article measures approximately 12½ inches in length by 8½ inches in width by 2½ inches in depth. The wall clock contains a quartz analog battery powered clock movement. The clock has a round white dial with hour and minute hands. There are no jewels in the movement. The face of the clock features the 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. The timer is calibrated from 0-to-60 minutes, and is set by turning the knob clockwise to the predetermined number of minutes. At the end of this timing cycle the bell rings. The Kitchen Wall Clock/Timer is packed in a white rectangular cardboard box ready for retail sale.

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 Kitchen Wall Clock/Timer 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 Kitchen Wall Clock/Timer 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 9106 since it occurs last in numerical order of the competing headings.

The applicable subheading for the Kitchen Wall Clock/Timer will be 9106.90.8500, 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; other; other; other; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.

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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