The tariff classification of digital desk clock

NY F87862 June 16, 2000 CLA-2-91:RR:NC:MM:114 F87862 CATEGORY: Classification TARIFF NO.: 9105.91.40 Ms. Stacy Haines Classification Specialist Wal*Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of digital desk clock Dear Ms. Haines: In your letter dated May 26, 2000, you requested a tariff classification ruling on a digital desk clock. A sample of the clock was submitted with the ruling request. The sample submitted with your letter, style number AE – 834 C, is identified as a Pewter Golf Clock. The desk clock contains a battery-operated electronic movement with a liquid crystal display (LCD). The item features month, date, hour, minute and second displays. The clock is housed in a half golf ball that sits on a stand composed of an interlocking golf club and flag. The item has a pewter finish. The Pewter Golf Clock measures approximately 2½ inches in height, 2 inches in length and 2 inches in width. The display measures approximately 1 inch in length and ¼ of an inch in width. The Pewter Golf Clock is packed in a cardboard box wrapped in decorative paper ready for retail sale. You have indicated in your letter that the Pewter Golf Clock will be made in China. We have noted that the sample is marked with the words “Made in Taiwan” on the bottom of the Pewter Golf Clock, the cardboard box and the wrapping paper. Your sample is being returned as requested. The applicable subheading for the digital desk clock will be 9105.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem on the battery. 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division