The tariff classification of combination clock and photo frame

NY H80654 May 24, 2001 CLA-2-91:RR:NC:MM:114 H80654 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 combination clock and photo frame Dear Ms. Davenport: In your letter dated April 25, 2001, you requested a tariff classification ruling. A sample of the combination clock and photo frame was submitted with the ruling request. The submitted item number AP-43130 is identified in your letter as a Photo Frame with Clock. The combination article consists of a desk/table clock and photo frame housed in a case that is composed of 50 percent resin and 50 percent stone powder. The case includes a three dimensional mother elephant with a baby elephant, and a glass globe filled with liquid, glitter and a three dimensional elephant holding a bouquet of flowers. The case is decorated with outdoor scenery including a rainbow situated over a rising sun, trees, flowers, rocks and a log across a stream. The clock is set into the center of the sun that is located in the top portion of the front of the case. The photo frame is located beneath the sun and rainbow. The case will be made in China. The Photo Frame with Clock measures approximately 7 ½ inches in length by 7 ½ inches in width, and has a depth of approximately 3 inches. The clock measures approximately 1 inch in diameter and has a quartz analog battery powered movement. 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 8 mm and is approximately 30 mm in diameter. There are no jewels in the movement. The face of the clock features Roman numerals I through XII around the periphery corresponding to the hours of the day. The words “Time Avenue” are printed in the upper portion of the face of the clock. The clock has a round dial with black hour, minute and second hands. The watch movement and battery for the clock will be made in Japan. The battery will be included. The photo frame measures approximately 5 inches in length by 3 ½ inches in width. The front of the photo frame has a cutout that is covered with a clear plastic sheet to display a photograph that would be inserted through an opening in the back of the frame. The photo frame is made in China. You have indicated in your letter that the Photo Frame with Clock is available in two designs. One design features elephants and the other design features wolves. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation taken in order. The combination clock and photo frame is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Photo Frame with Clock will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9103 since it occurs last in numerical order of the two competing headings. Your sample is being returned as requested. The applicable subheading for the combination clock and photo frame 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