MAR-05 RR:TC:SM 560457 BLS
Robert L. Eisen, Esq.
Claire R. Kelly, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, N.Y. 10036-7703
RE: Special marking requirements for watches; watch cases;
Additional U.S. Note 4, Chapter 91, HTSUS;
Subheading 9111.90.70
Dear Mr. Eisen and Ms. Kelly:
This is in reference to your letter dated May 6, 1997, on
behalf of E. Gluck Corporation ("E. Gluck"), requesting a ruling
concerning the special marking requirements under Additional U.S.
Note 4, Chapter 91, Harmonized Tariff Schedule of the United
States (HTSUS), as applied to certain watch cases. Samples are
submitted with the request.
FACTS:
E. Gluck is an importer of mens' and ladies' musical quartz
analog watches. The watch cases for these musical watches are
made in China and comprised of a base metal plate, a circular
stainless steel (or plastic) outer case back and a circular
"transducer" (a device used to convert energy from one form to
another). You state that the transducer is permanently affixed
to the outer case back by means of a double-sided industrial
adhesive tape specifically formulated for this application, and
that the parts cannot be separated without considerable effort.
It is also our understanding that the case back has six evenly
spaced openings molded into the metal, and the transducer covers
all six openings when it is affixed. An inspection of the sample
confirms that the two parts are permanently affixed as
represented.
When the case back is placed on the case (and the transducer
and outer case back
are pressed flush to the movement) the transducer element of the
case back is able to
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convert electrical signals from the movement in the watch into
sound energy in order
to provide the musical feature in the watch.
E. Gluck proposes to mark the watch cases "E. Gluck Corp.,
China" on the inside of the case back (on the transducer portion
or inner case back) by means of a permanent indelible ink stamp.
ISSUE:
1) Whether the proposed marking satisfies the special
marking requirements
under Additional U.S. Note 4, Chapter 91, HTSUS ("Additional U.S.
Note 4").
LAW AND ANALYSIS:
Additional U.S. Note 4 requires 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.
Paragraph (c) of Additional U.S. Note 4 requires that watch
cases shall be marked
on the inside or outside of the back cover to show the name of
the country of manufacture, and the name of the manufacturer or
purchaser. The country of manufacture in these requirements
refers to where the cases are manufactured rather than where the
watch was made. The special marking must be accomplished by one
of the methods specified in the Note.
Part 134, Customs Regulations (19 CFR Part 134), which
implements the country of origin marking requirements and
exceptions of 19 U.S.C. 1304, also incorporates the special
marking requirements under Chapter 91. Specifically, section
134.43(b), (19 CFR 134.43(b)), in conjunction with section 11.9,
(19 CFR 11.9), provides that watches must be marked in accordance
with the special marking requirements set forth in Additional
U.S. Note 4. This marking is, however, mandatory. The Customs
Service has no authority for granting exceptions to the special
marking requirements for watches.
You believe that when permanently affixed to the case back,
the transducer becomes a component of the case back, which is
now comprised of two parts, the outer
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portion of the back and the inner transducer portion of the back.
Therefore, you believe that the proposed marking "E. Gluck
Corp., China", on the transducer, which
you consider to be a portion of the back case, by means of a
permanent indelible ink stamp, satisfies the requirements of
Additional U.S. Note 4.
Whether an article is a part of another article depends on
the nature of the so-called "part" and its usefulness, function
and purpose in relation to the article in which it is designed to
serve. Kores Manufacturing Inc. v. United States, 3 CIT 178, 179
(1982), aff'd, 4 ITRD 1866 (CAFC 1983). We find that the
transducer element, which is permanently affixed to the outer
case back, forms an integral part of the watch case back and
therefore the case. Based upon the facts, the transducer acts to
protect the watch case from dust, water, debris, etc., by
covering the six openings in the case back. It is also integral
to the proper functioning of the case as it and the outer case
back, by pressing the transducer against the watch movement,
provides the sound energy for the watch. As part of the case
back, the transducer is classifiable under subheading 9111.90.70,
Harmonized Tariff Schedule of the United States (HTSUS), as other
parts of watch cases.
Accordingly, since the transducer is considered part of the
case back, Additional U.S. Note 4 may be satisfied in this case
by the marking "E. Gluck Corp., China" on the transducer portion
of the watch case (or inner case back) by means of a permanent
indelible ink stamp.
HOLDING:
A transducer permanently affixed to the outer case back of a
watch is considered part of the case back and is classifiable
under subheading 9111.90.70, HTSUS, as other parts of watch
cases. Therefore, the marking "E. Gluck Corp., China" on the
transducer portion of the watch case (inner case back) by means
of a permanent indelible ink stamp, indicating the purchaser and
country of origin of the watch case, satisfies the marking
requirements of Additional U.S. Note 4, HTSUS.
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