The tariff classification of combination clock and picture frames from India

NY H83437 July 24, 2001 CLA-2-91:RR:NC:MM:114 H83437 CATEGORY: Classification TARIFF NO.: 9105.91.80 Ms. Danielle Sposato Supremia USA, Inc. Princeton Corporate Plaza, Suite E 7 Deer Park Drive Monmouth Jct., NJ 08852 RE: The tariff classification of combination clock and picture frames from India Dear Ms. Sposato: In your letter dated July 5, 2001, on behalf of Clarins Fragrance Group, you requested a tariff classification ruling. A sample of the combination clock and picture frames was submitted with the ruling request. The sample provided is a combination article that consists of a desk/table clock and two picture frames. The article is in the shape of a triangle with a clock on one side and picture frames on two sides. The entire article measures approximately 6 ½ inches in height, 5 inches in length and 5 inches in width. The clock measures approximately 3 inches in diameter and has a quartz analog battery powered movement. There are no jewels in the movement. The clock is housed in a shiny silver tone metal triangular shaped case. The face of the clock features Roman numerals III, VI, IX and XII around the periphery corresponding to the hours of the day. The word “Chrome” appears on the clock case beneath Roman numeral VI, and the words “Azzaro” and “Paris” appear beneath the word “Chrome”. The clock has a rectangular black dial with white Roman numerals. The clock features black hour and minute hands, and a red second hand. On the back of the housing is an opening for changing the battery. The battery is not included. The submitted sample has picture frames on two sides. Each picture frame measures approximately 4 ¼ inches in length by 3 ¼ inches in width. The front of each frame has a cutout to display a picture that would be inserted through an opening in the back of the frame. You have indicated in your letter that the principal use of the combination clock and picture frames is as a promotion for Clarins Fragrance Group. The article will be given to their customers as a free gift with a purchase. You have stated that you may be importing the article from India. 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 picture frames 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 combination clock and picture frames 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 9105 since it occurs last in numerical order of the two competing headings. The applicable subheading for the combination clock and picture frames will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks; other; 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. 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