The tariff classification of a wall clock from China

N275485 May 27, 2016 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9105.21.80 Mr. Timothy W. Rubiera Nielsen Bainbridge Group 12303 Technology Blvd. Suite 950 Austin, TX 78727 RE: The tariff classification of a wall clock from China Dear Mr. Rubiera: In your letter dated May 3, 2016 you requested a tariff classification ruling on a clock. The analog wall clock has a quartz movement containing no jewels. A model number for the clock was not provided. The clock is powered by one AA type battery, which is not included. The clock has a plastic clock case which measures 12 inches in width by 12 inches in height by 1.5 inches in depth. The clock features the Roman numerals I through XII at the periphery of the dial corresponding to the hours of the day. It has a round dial with hour and minute hands. The applicable tariff number for the wall clock is subheading 9105.21.80, HTSUS, which provides for Other clocks: Wall clocks: Electrically operated: Other. The rate of duty is 30 cents each plus 6.9 percent ad valorem on the case plus 5.3 percent ad valorem on the battery. In addition to your request for a tariff classification ruling, you requested a ruling on what constitutes the clock case for the purposes of chapter 91, Harmonized Tariff Schedule of the United States (HTSUS). The decorative plastic clock case measures 12 inches by 12 inches by 1.5 inches. The quartz movement and battery box are housed in a plastic case that measures 2.5 inches by 2.5 inches and is attached to the back of the wall clock. The plastic case is marked with the number 5168, which is the model number of the movement. You ask if the clock case is considered to be the decorative case that encases the entire clock, or the plastic case that houses the quartz movement and the battery box. Additional U.S. Note 1(b) of chapter 91 concerns cases. It states that for the purposes of this chapter, the term “cases” embraces inner and outer cases, containers and housings for movements, together with parts or pieces, such as, but not limited to, rings feet, posts, bases and outer frames, and any auxiliary or incidental features, which (with appropriate movements) serve to complete the watches, clocks, time switches and other apparatus provided for in this chapter. The clock case of this wall clock is the decorative plastic case measuring 12 inches by 12 inches by 1.5 inches which includes the decorative case front, the case back, and the plastic dial. Further, the value of the decorative plastic case front, the case back and the plastic dial should be included in determining the value of the clock case for the purposes of calculating the duty due. 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 https://hts.usitc.gov/current. 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 barbara.j.kiefer@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division