NY 866855: The tariff classification of a table clock/ceramic planterfrom Taiwan.

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.

                          
                                  NY 866855 
                                  September 26, 1991
                                    


CLA-2-:91:S:N:N3G:344 866855    

CATEGORY:  Classification

TARIFF NO.: 9105.91.80

Mr. Erin L. Crockett
Unit International, Inc.
900 University Blvd. N., Suite 500
Jacksonville, FL  32211

RE:  The tariff classification of a table clock/ceramic planter
from Taiwan.

Dear Mr. Crockett:

     In your letter of August 27, 1991, on behalf of INARCO/LBK
Marketing Corp., and NAPCO/LBK Marketing Corp., of Jacksonville,
Florida, you requested a tariff classification ruling on a table
clock/ceramic planter.      
     
     The submitted sample is a battery-operated quartz analog
table top clock with a clock movement in a ceramic case which
also serves as a decorative planter.  

     Your sample is being returned as requested.

     The table clock/ceramic planter is a composite article that
prima facie appears to be classified under two headings--6913 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 quartz analog
table clock and the decorative ceramic planter are equally
essential components and neither clock nor planter 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 table
clock/ceramic planter will be 9105.91.80, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
clocks: other: battery or AC powered: other.  The rate of duty
will be 30 cents each plus and 6.9% on the case plus 5.3% on the
battery.
          
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                        Sincerely,

                                   
  
                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport