MAR-05 RR:TC:SM 559998 BLS
Amir Rosenthal, Esq.
Timex Corporation
Park Road Extension
Middlebury, Connecticut 06762-0310
RE: Marking of watch movements; Additional U.S. Note 4
Dear Mr. Rosenthal:
This is in reference to your letter dated July 9, 1996,
requesting a ruling pertaining to the marking requirements of
watch movements.
FACTS:
Timex corporation ("Timex") will purchase and import watch
movements from TMX Limited N.V. ("TMX Limited"), an affiliate of
Timex, based in Curacao, Netherlands Antilles. The country of
origin of the merchandise purchased from TMX Limited will be the
Philippines. Timex may also purchase watch movements from other
manufacturers. The country of origin of these movements may be
Japan, Hong Kong, China, Switzerland, or other countries.
The movements will be marked on one or more of the bridges
or top plates by one of the marking methods specified in
Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of
the United States (HTSUS). The country of manufacture and name
of the manufacturer or purchaser will be included in the marking
for each imported movement. Since there are no jewels serving as
frictional bearings, you believe that the requirements of
Additional U.S. Note 4 ("Note 4") are satisfied without any
additional marking reflecting that the movement contains no (0)
jewels.
ISSUE:
Whether the requirements of Note 4 are satisfied by marking
the movement with
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its country of origin and name of the manufacturer or purchaser,
without including
a marking which reflects that the movement has no jewels.
LAW AND ANALYSIS:
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)),
in conjunction with section 11.9, Customs Regulations (19 CFR
11.9), provides that watches (and clocks) must be marked in
accordance with the Special Marking Requirements set forth in
Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff
Schedule of the United States (HTSUS). This note requires, in
part, that any watch movement, or case provided for in the
subpart, whether imported separately or attached to any article
provided for in the subpart, shall not be permitted to be entered
unless conspicuously and indelibly marked by cutting,
die-sinking, engraving, stamping, or mold-marking (either
indented or raised), as specified in the provisions of this Note.
Since these Special Marking Requirements for watches are
Congressionally mandated, the Customs Service has no authority
for granting exceptions. (See HRL 726711 dated October 22,
1984).
Section (a) of Additional U.S. Note 4 requires that watch
movements shall be marked on one or more of the bridges or top
plates to show the name of the country of manufacture, the name
of the manufacturer or purchaser; "and in words, the number of
jewels, if any, serving a mechanical purpose as frictional
bearings." (Emphasis added.) The country of manufacture under
this requirement refers to where the movements are manufactured
rather than where the watch was made. This marking must be
accomplished by one of the methods specified in the Note.
In certain prior rulings, we have interpreted Note 4 as
requiring, in addition to showing the country of manufacture and
the name of the manufacturer or purchaser of the watch movement,
a marking, where applicable, reflecting that the movement has no
jewels (e.g.,"No (0) Jewels"). See Headquarters Ruling Letter
(HRL) 558657 dated August 16, 1994, and HRL 733533 dated August
3, 1990. However, we have also held in other rulings that
marking the bridge or top plate of a no jewel movement with the
country of manufacture and name of the manufacturer was the only
requisite for satisfying the requirements of Additional U.S. Note
4, provided the marking was conspicuous, legible and permanent.
See HRL 558845 dated February 17, 1995. (Note also NY Ruling
Letter 818342 dated January 25, 1996.) Accordingly,
Customs recognizes that there has been an inconsistency in our
interpretation of the Special Marking Requirements for watch
movements under Note 4, in instances
where the movement has no jewels.
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It is an established principle of statutory construction
that where the language of a statute is clear and unambiguous
there is no reason to enquire further into the intent of the
legislature. Akawo, Morimura & Co. V. United States, 6 Ct. Cust.
Appls. 379, 381, T.D. 35921 (1915). In construing the phrase
"...in words, the number of jewels, if any...," we must examine
the ordinary meaning of the word "any." Webster's II New
University Dictionary (copyright 1984, 1988), defines "any", in
part, as an adjective meaning one or some, or another. These
words are indications of a quantity of one or more, and serve to
further define the meaning of the words "the number [of
jewels]... ." Therefore, in our opinion, the language of Note 4
clearly requires that the watch movement be marked with the
number of jewels contained therein, which translates to one or
more. Thus, Note 4 does not require any additional marking
indicating the number of jewels where a movement has no jewels.
Accordingly, prior rulings which have required the marking "no
(0) jewels" or a similar marking on a watch movement, are in
error.
HOLDING:
For purposes of the special marking requirements of
Section (a) of Additional U.S. Note 4, Chapter 91, HTSUS, watch
movements which contain no jewels serving as frictional bearings
are required to be marked with the name of the country of
manufacture and the name of the manufacturer or purchaser. Only
those movements which contain one or more jewels are required to
include an additional marking indicating the number of such
jewels. HRLs 558657 dated August 16, 1994, and HRL 733533 dated
August 3, 1990, are modified accordingly.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is entered.
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,
John Durant,
Director
Tariff
Classification Appeals Division