The tariff classification of a wall clock from China

N185019 October 4, 2011 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9105.21.80 Ms. Sherri Kreutel Anna’s Linens 3550 Hyland Ave. Costa Mesa, CA 92626 RE: The tariff classification of a wall clock from China Dear Ms. Kreutel: In your letter dated September 15, 2011 you requested a tariff classification ruling. The clock is a 24 inch diameter battery operated analog wall clock. The battery will not be included in the package for retail sale. The clock has a decorative iron frame with a dial that features Roman numerals I through XII around the periphery of the dial corresponding to the hours of the day. The iron frame and the plastic casing comprise the clock case of this article. There are three versions of the clock: item number 885233 is red and yellow in color; item number 885234 is brown, tan and blue in color; and item number 885235 is red and grey in color. The applicable subheading for the wall clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks: wall clocks: electrically operated: other. The rate of duty will be 30 cents each plus 6.9 percent on the 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/. The statistical suffixes for subheading 9105.21.80 are found under Statistical Note 1(n) of Chapter 91, HTSUS. 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