HQ 087875: Reconsideration of New York Ruling Letter (NYRL) 855424 dated August 22, 1990, concerning the tariff classification of table clocks. NYRL 855424 affirmed

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087875

                                   November 28, 1990


            CLA-2  CO:R:C:G  087875 DFC

            CATEGORY:  Classification

            TARIFF NO: 9105.91.80; 9403.60.8080; 9109.19.40

            Mr. Herman W.  Bernard
            President
            Bernards, Inc.
            P.O. Box 1489
            High Point, North Carolina  27261

            RE:  Reconsideration of New York Ruling Letter (NYRL) 855424
                 dated August 22, 1990, concerning the tariff
                 classification of table clocks.  NYRL 855424 affirmed

            Dear Mr. Bernard:

                 In a letter dated August 28, 1990, you asked us to
            reconsider the result reached in NYRL 855424 dated August 22,
            1990, concerning the tariff classification of two table
            clocks produced in Taiwan.

            FACTS:

                 A photostat representation of Bernards' model 2228 clock
            table was submitted.  The model 2228 is a battery-operated
            quartz analog clock in a Queen Anne-style wooden table that
            has three legs.  The clock table measures 23" high and 18" in
            diameter.  A glass crystal, which serves to protect the
            clock dial, also serves as the table top.  The model 2228
            is representative of model 2227 which is a quartz analog
            clock in a traditional style wooden table.

                 In NYRL 855424 you were advised that the subject
            merchandise is classifiable under subheading 9105.91.80,
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA), as other clocks, other, battery or ac powered, other,
            with duty at the rate of 30 cents each plus 6.9 percent ad
            valorem on the case (the wooden table) plus 5.3 percent ad
            valorem on the battery.


















                                          -2-


                 You ask that you be allowed to import the table with or
            without the clock under subheading 9403.60.8080, HTSUSA , as
            other wooden furniture, other, other, with duty at the rate
            of 2.5 percent ad valorem.

            ISSUE:

                 Should table clocks be considered furniture for tariff
            purposes?

            LAW AND ANALYSIS:

                 You have submitted four reasons in support of your claim
            that the table clocks are classifiable as furniture.  They are
            listed as follows:

                      1.  the wood table represents 76%
                          of the total cost;
                      2.  the wood table represents 79% of
                          the total weight;
                      3.  if the clock ceased to function, you
                          would still have a functional table; and
                      4.  Bernards anticipates buying the same
                          table with the glass top, less the clock
                          movement, for sale as a regular end table.
                          Bernards would then import the clock movement
                          separately and their customers would buy the
                          clock movement separately, if they so desired.

                 In applying the HTSUSA, the Customs Service must follow
            the terms of the statute.  Classification of goods under the
            HTSUSA is governed by the General Rules of Interpretation
            (GRI's).  GRI 1 provides that "classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes, and, provided such headings
            or notes do not otherwise require, according to [the remaining
            GRI's taken in order]."  In other words, classification is
            governed first by the terms of the headings of the tariff
            and any relative section or chapter notes.

                 GRI 3 reads in pertinent part as follows:

                 3.     When by application of Rule 2(b) or
                        for any other  reason, goods are
                        prima facie, classifiable under two or
                        more headings, classification shall be
                        effected as follows:














                                          -3-


                        (a)  The heading which provides the most
                             specific description shall be preferred
                             to headings providing a more general
                             description.  However, when two or more
                             headings each refer to part only of the
                             materials or substances contained in mixed
                             or composite goods . . . those headings
                             are to be regarded as equally specific in
                             relation to those goods, even if one of
                             them gives as more complete or precise
                             description of the goods.

                        (b)  Mixtures, composite goods consisting of
                             different materials or made up of different
                             components, and goods put up in sets for
                             retail sale which cannot be classified by
                             reference to 3(a), shall be classified as
                             if they consisted of the material or
                             component which gives them their essential
                             character, insofar as this criterion is
                             applicable.

                 Legal Note (LN) 1(k) to Chapter 94, HTSUSA, provides that
            "[t]his chapter does not cover: Articles of chapter 91 (for
            example, clocks and clock cases)."

                 Due to the exclusionary language of LN 1(k), we do not
            consider the clock tables to be composite goods and thus GRI 3
            HTSUSA, is not applicable here.  Consequently, there is no need
            to consider your reasons 1 and 2 concerning the relative costs
            and relative weights of the clock tables.

                 With respect to reason 3, it is our observation that if
            the clock fails, it could be repaired just as any other clock
            is repaired.  More often than not, the repair of a quartz
            analog clock is accomplished by simply replacing its battery.

                 Reason 4 is not a reason for your claimed classifications.
            In response to the statements contained therein the following
            classifications apply:

                      (a)  If models 2227 and 2228 tables are
                           imported with glass tops, but without
                           clock movements, they are classifiable
                           under subheading 9403.60.8080, HTSUSA, as
                           other wooden furniture, other, other, with
                           duty at the rate of 2.5 percent ad valorem.














                                          -4-


                      (b)  If the quartz analog clock movement is
                           imported separately, it is classifiable
                           in subheading 9109.19.40, HTSUSA, as clock
                           movements, complete and assembled, battery
                           or AC powered, other, other, other, valued
                           not over $5 each.  The rate of duty is
                           15 cents each plus 6.4 percent on the
                           movement plus 5.3 percent ad valorem on the
                           battery.

                 Based on the exclusionary language of LN 1(k) to Chapter
            94, HTSUSA, it is our position that  models 2227 and 2228 clock
            tables imported complete with clock movements were correctly
            classified under subheading 9105.91.80, HTSUSA, in NYRL 855424.

            HOLDING:

                 NYRL 855424 is affirmed as to the classification of the
            models 2227 and 2228 clock tables imported complete with clock
            movements.

                 If models 2227 and 2228 tables are imported with glass
            tops, but without clock movements, they are classifiable under
            subheading 9403.60.8080, HTSUSA.

                 If the quartz analog clock movement is imported
            separately, it is classifiable  under subheading 9109.19.40,
            HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division

























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