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NY M83968




June 22, 2006

CLA-2-91:RR:NC:MM:114 M83968

CATEGORY: CLASSIFICATION

TARIFF NO.: 9103.10.40

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

RE: The tariff classification of Commode Clock with watch movement from China

Dear Ms. Marcoux:

In your letter dated May 24, 2006, you requested a tariff classification ruling. A sample was submitted with your ruling request.

Item number 56600 is identified as the Commode Clock. The article is a battery powered quartz analog clock housed in a case that is composed of ceramic, pine and zinc alloy. The article measures approximately 4¾ inches in length, 3¼ inches in width and 5 inches in height. The clock itself measures approximately 1¼ inch in diameter and has a white dial with gold tone hour, minute and second hands, and a gold tone zinc alloy frame. The case consists of a three-dimensional ceramic toilet with a wooden seat and lid. The clock is set into the center of the seat and can be viewed when the seat of the Commode Clock is in the upright position. The clock has a watch movement (the movement does not exceed 12 mm in thickness or 50 mm in width, length, or diameter, or both) and it contains no jewels. One L750 button cell battery is required to operate the clock; the battery is included.

The applicable subheading for the Commode Clock with watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (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 ad valorem on the case plus 3.5 percent ad valorem 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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