The tariff classification of a billet clock with watch movement

NY J83692 May 14, 2003 CLA-2-91:RR:NC:MM:114 J83692 CATEGORY: Classification TARIFF NO.: 9103.10.40; 9103.10.80 Ms. Sandi Siegel M.E. Dey & Co., Inc. 5007 South Howell P.O. Box 370080 Milwaukee, WI 53237-0080 RE: The tariff classification of a billet clock with watch movement Dear Ms. Siegel: In your undated letter, on behalf of Marlin Corp., you requested a tariff classification ruling on a billet clock with watch movement. A sample of the clock was submitted with the ruling request. The sample for which you are requesting a classification ruling is described in your letter as a billet clock and identified as part number 012/39.50. The submitted sample is a battery operated quartz analog clock with a watch movement (movement does not exceed 12 mm in thickness and 50 mm in width, length or diameter). You have not indicated in your letter the number of jewels in the movement. The movement is housed in a CNC billet aluminum chrome finished case. You have stated that the movement is made in Japan and the article is assembled in China. The billet clock has a round black dial with glow in the dark hour, minute and second hands. The face of the clock features the traditional Arabic numerals 1 through 12 around the periphery corresponding to the hours of the day. The clock measures approximately 1¼ inches in diameter. You have indicated that the article is intended for use with motorcycles, snowmobiles, bicycles and jetskis. The billet clock with watch movement falls within heading 9103, Harmonized Tariff Schedule of the United States (HTS). Within heading 9103, the applicable subheading and rates of duty vary depending upon the number of jewels in the movement. If the billet clock has no jewels or only one jewel in the movement, the applicable subheading will be 9103.10.40, 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. If the billet clock has more than one jewel in the movement, the applicable subheading will be 9103.10.80, HTS, which provides for clocks with watch movements, excluding clocks of heading 9104; electrically operated; other; other. The rate of duty will be 48 cents each plus 4.6 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division