The tariff classification of Fountain Clock with watch movement

NY H80355 May 3, 2001 CLA-2-91:RR:NC:MM:114 H80355 CATEGORY: Classification TARIFF NO.: 9103.10.40 Ms. Jenny Davenport Classification Specialist Wal*Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of Fountain Clock with watch movement Dear Ms. Davenport: In your letter dated April 19, 2001, you requested a tariff classification ruling. A sample of the Fountain Clock with watch movement was submitted with the ruling request. The sample provided, identified as style number H-0113-0, is described in your letter as a polyresin Fountain Clock. The article is a battery powered quartz analog clock. The clock is housed in a case that is composed of 55 percent plastic and 45 percent stone powder. The case consists of a three-dimensional fountain that plays a relaxing sound, fisherman sitting on a rock holding a fishing rod in his right hand, fish with a fishing line in its mouth, and wicker style basket. The fountain and the sound require four AA size 1.5 V batteries to operate. The four AA batteries are not included. The clock is set into the front of the fountain. The clock has a watch movement (movement does not exceed 12 mm in thickness or 50 mm in width, length, or diameter, or both). The movement has a thickness of approximately 9 mm and is approximately 35 mm in diameter. There are no jewels in the movement. The clock case will be made in China. The watch movement and battery will be made in Japan. The battery will be included. The Fountain Clocks are available in four assorted styles that include the fisherman, frog, goose and raccoon. The article measures approximately 7 inches in height and 6 inches in width. The clock measures approximately 1 inch in diameter. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The clock has a round dial with black hour, minute and second hands. Your sample is being returned as requested. The applicable subheading for the Fountain Clock with watch movement will be 9103.10.40, Harmonized Tariff Schedule of the United States (HTS), 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. 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