The tariff classification of Laser Cut Wall Clocks

NY G89092 May 3, 2001 CLA-2-91:RR:NC:MM:114 G89092 CATEGORY: Classification TARIFF NO.: 9105.21.80 Mr. Bob Armstrong Laser Innovations 240 West 7th Avenue Vancouver, BC Canada V5Y 1M1 RE: The tariff classification of Laser Cut Wall Clocks Dear Mr. Armstrong: In your letter dated March 30, 2001, you requested a tariff classification ruling on a Laser Cut Wall Clock. Two identical samples of the Laser Cut Wall Clock were submitted with the ruling request. The submitted clock for which you are requesting a classification is identified in your letter as a Laser Cut Wall Clock. The Laser Cut Wall Clock provided is an analog pendulum wall clock with a quartz battery powered movement. There are no jewels in the movement. You state in your letter that the movement is made in the United States. The clock is round and measures approximately 13 inches in diameter. The dial consists of a medium density wood fiberboard (MDF board). On the back of the plastic housing is an opening for changing the battery. The clock requires one 1.5 volt battery to operate. The battery is not included. The clock is packed for retail sale in a cardboard box. The name “Vintage Time Co.” is printed on the top and front of the cardboard box. The face of the Laser Cut Wall Clock features Roman numerals I through XI1 around the periphery corresponding to the hours of the day. The names “PARKINSON & FRODSHAM” are printed beneath the Roman numeral XII. The names “Change Alley” and “London” are printed beneath the names “PARKINSON & FRODSHAM”. The words “No 421” are printed in the lower portion of the face of the clock. The clock has a round dial with black hour and minute hands. The clock features a swinging pendulum. The pendulum measures approximately 11 inches in length. You indicate in your letter that the motor, minute hand, hour hand, pendulum and cork dots are made in the United States. The box, tissue paper, legs, sheet, sticker and dial (MDF board) are made in Canada. The clock is laser cut and assembled in Canada of United States and Canadian origin components. The applicable subheading for the Laser Cut Wall Clocks will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; wall clocks; 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 state in your letter that the Laser Cut Wall Clocks are assembled in Canada of United States and Canadian origin components. Please note that subheading 9802.00.80, HTS, provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. If the Laser Cut Wall Clocks meet the three criteria listed above, the clocks may be eligible for a partial duty exemption under subheading 9802.00.80, 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division