The tariff classification of calendar and clock with liquid display from China

N007687 March 8, 2007 CLA-2-91:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9105.91.40 David Soyka, Esq. UPS Trade Management Service, Inc. 12380 Morris Road Alpharetta, Georgia 30005 RE: The tariff classification of calendar and clock with liquid display from China Dear Mr. Soyka: In your letter dated February 21, 2007, on behalf of Chase Marketing International, LLC, you requested a tariff classification ruling on a calendar and clock with liquid display. A sample was submitted with the ruling request. You indicate that the calendar and clock with liquid display is a decorative novelty item used to promote pharmaceutical products. The clock requires one battery type LG13 LR 44 (included). The combination calendar and clock with liquid display is a composite article that prima facie appears to be classified under two headings 4910 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 calendar and the clock with liquid display 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."  The applicable subheading for the calendar and clock with liquid display will be 9105.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem 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