The tariff classification of USB Letter Opener with Clock from China

N004888 January 12, 2007 CLA-2-91:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9105.11.40 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of USB Letter Opener with Clock from China Dear Ms. Ramsey: In your letter dated December 22, 2006, you requested a tariff classification ruling. The letter opener, powered through a USB cable, also features an LCD alarm clock, rubber pads under the opener help to keep it in place without scratching tabletop, and rubber “fingers” at the back of the opener hold pending bills, letters and cards. The clock requires one “AAA” battery, which is not included. The opener base measures approximately 3 1/8 inches x 3 ¾ inches x 1 5/8 inches high overall. The USB letter opener with LCD alarm clock is a composite article that prima facie appears to be classified under two headings--8441 and 9105. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. We have concluded that the USB letter opener and the LCD alarm clock are equally essential components and neither clock nor letter opener imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) 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."  Accordingly, the applicable subheading for the USB Letter Opener with Clock will be 9105.11.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other clocks: Alarm clocks: Electrically operated: With opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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