9105.19.40.00 - Valued not over $5 each

This HTS classification, 9105.19.40.00, specifically designates alarm clocks that are valued at $5 or less each. These are standalone alarm clock devices, not integrated into other articles, and are characterized by their relatively low individual retail price. The classification falls under the broader category of "Other clocks," which encompasses alarm clocks that do not fit into more specific subheadings, and further refines to "Other" alarm clocks.

The key distinguishing factor for this category, when compared to its sibling 9105.19.50.00, is the declared value. While both are alarm clocks falling under the "Other" subcategories, 9105.19.40.00 applies to those where the value does not exceed $5 per unit, whereas the sibling category is for alarm clocks valued at more than $5 each. This price point is a critical determinant for correct classification and potential duty assessment.

As this classification represents a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the focus remains on accurately identifying alarm clocks that meet the low-value criterion. Importers should ensure that the declared value accurately reflects the transaction value or the customs value of the goods to ensure proper clearance.