The tariff classification of alarm clock, wrist watch and calculator from China

NY H82071 July 2, 2001 CLA-2-91:RR:NC:MM:114 H82071 CATEGORY: Classification TARIFF NO.: 9105.11.80; 9102.12.80; 9102.12.40; 8470.10.0040 Ms. Beverly Feagans R S International, Inc. 8621 Bellanca Avenue, Suite 201 Los Angeles, CA 90045 RE: The tariff classification of alarm clock, wrist watch and calculator from China Dear Ms. Feagans: In your letter dated May 25, 2001, on behalf of Techtron International, you requested a tariff classification ruling. Samples of the alarm clock, wrist watch and calculator were submitted with the ruling request. The submitted sample number MC-3 is described in your letter as a Calculator and LCD Watch Set. The submitted Tectron Calculator and LCD Watch Set consists of an alarm clock, wrist watch, calculator and four AA batteries. You have indicated that batteries will not be included with the importation of the alarm clock, wrist watch and calculator. The submitted alarm clock is a battery powered quartz analog clock with an alarm feature. There are no jewels in the movement. The clock is rectangular and measures approximately 2 1/2 inches in height, 2 inches in length and 1 inch in width. The clock measures approximately 1 3/4 inches in diameter and is housed in a transparent plastic case. The face of the clock features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The face of the clock has the word “PANDA” printed beneath the number 12. The clock has a rectangular dial with luminous hour and minute hands, and a red second hand. On the back of the housing is an opening for changing the battery. The clock requires one AA battery to operate. The battery will not be included with the importation of the clock. The submitted wrist watch contains a battery operated electronic watch movement with a liquid crystal display (LCD) in a plastic case with a plastic watch strap. The display measures approximately 5/8 of an inch in length and 1/4 of an inch in width. The display features the month, date, hour, minute and second. The word “SPORTS” is printed above the display. The submitted electronic calculator is a hand held pocket-size calculator. The calculator measures approximately 4 1/2 inches in length by 2 3/4 inches in width, and has a depth of approximately 3/4 of an inch. The submitted sample is a multi-functional battery powered calculator featuring an 8-digit LCD display and 23 keys including 1 through 9, 0, the four basic function keys (addition, subtraction, multiplication and division), three memory keys, percentage key, equal key, power on/clear key and off key. The alarm clock, watch and calculator are packaged in a blister display pack with a cardboard insert ready for retail sale. You have stated that the items will be manufactured in China. For tariff classification purposes the items are not considered to be a set and will be classified accordingly. The Calculator and LCD Watch Set is a single retail package containing items that are classifiable under more than two separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The items packaged together in the blister display pack ready for retail sale fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The retail package submitted with the ruling does not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b), the items in the retail package must be classified separately. The applicable subheading for the alarm clock will be 9105.11.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; alarm 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. The applicable subheading for the wrist watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with opto-electronic display only; other. The rate of duty will be free. The applicable subheading for the plastic watch strap will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTS), which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. The rate of duty will be free. The applicable subheading for the calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions; display only. The rate of duty will be free. 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