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NY M81145




April 7, 2006

CLA-2-91: RR:NC:MM:114 M81145

CATEGORY: CLASSIFICATION

TARIFF NO.: 9103.10.40

Ms. Donna Albert
D. L. Bynum & Co., Inc.
510 Plaza Drive, Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of a clock with photo frame from China

Dear Ms. Albert:

In your letter dated March 8, 2006, on behalf of IBS, LLC, you requested a tariff classification ruling. A sample of the clock with a photo frame was submitted with your ruling request.

Item number 60508 is a composite article consisting of a clock and a photo frame housed in a silver colored plastic case. The entire article measures approximately 8 inches in height, 8 inches in length and ¾ of an inch in width. The clock is set into the center of the front of the case. The article features eight circular places around the clock to place photos.

The clock is a battery operated quartz analog alarm clock with a watch movement (the movement does not exceed 12 mm in thickness and 50 mm in width, length or diameter). There are no jewels in the movement. The clock has a round dial with black hour and minute hands, and a red second hand. The dial of the clock measures approximately 2½ inches in diameter. The back of the case has an opening that can be used to hang the article on the wall, and a folding stand that can be opened to display the article on a table, desk or shelf. The clock requires one AAA battery to operate; the battery is not included.

You have proposed classification for the clock with a photo frame under heading 9105, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks: wall clocks. The clock with a photo frame cannot be classified in heading 9105 because the clock has a watch movement. To determine this, we had to disassemble the article in order to measure the movement. Clocks with watch movements are provided for in heading 9103, HTSUS.

Your sample is being returned as requested.

The applicable subheading for the clock with photo frame will be 9103.10.40, HTSUS, which provides for clocks with watch movements, excluding clocks of heading 9104: electrically operated: other: having no jewels or only one jewel in the movement. The rate of duty will be 24 cents each plus 4.5 percent on the case plus 3.5 percent on the battery.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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