CLA-2 CO:R:C:M 951467 EJD
TARIFF NO: 9113.90.80; 9111.90.70
Vincent C. LeRoy
Manager Customs Planning
TIMEX Corporation
Waterbury, Connecticut 06722
RE: Leather watch straps with spring-Bars; Plastic watch
straps with spring-bars; HQ 089584
Dear Mr. LeRoy:
This is our response to your letter dated March 31, 1992,
concerning the tariff classification of certain leather and
plastic watch straps with spring-bars, under the Harmonized
Tariff Schedule of the Unites States (HTSUS). Samples were
submitted for examination.
FACTS:
Seven (7) different samples were forwarded for examination.
Two were plastic watch straps and five were leather watch straps,
all with spring-bars inserted in the ends of both sections of
each strap. The spring-bars are used to attached the straps to
the end lugs of a watch case. The straps and spring-bars are
manufactured in various countries, including England, France,
Austria, Hong Kong and the People's Republic of China.
The fit of the spring-bars to the watch straps is a tight,
friction-fit and the spring-bars will not separate from the
straps during handling and shipping.
You contend that these watch straps and spring-bars are
classifiable as composite goods under subheading 9113.90.80,
HTSUS.
ISSUE:
What is the proper classification of the leather and
plastic watch straps with spring-bars under the HTSUS?
-2-
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Watch strap and spring-bar combinations are composite goods
that are prima facie classifiable under two headings under the
HTSUS. Classification for these goods is under Chapter 91,
HTSUS, which pertains to watches and parts thereof.
The Explanatory Notes (ENs) are the official interpretation
of the Harmonized Commodity Description and Coding System (HCDCS)
at the international level. They provide a commentary on the
scope of each heading of the Harmonized System and are thus
useful in ascertaining the classification of the merchandise
under the system. The Explanatory Notes, although not
dispositive, are to be looked to for the interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 24, 1988).
EN 91.13 states that "[t]his heading covers all kinds of
watch straps, watch bands and watch bracelets, i.e., all devices
for fastening watches to the wrist." HCDCS, p. 1551. This EN at
p. 1552, further provides that "[w]atch straps, watch bands and
watch bracelets may be of any material, for example, base metal,
precious metal, leather, plastics or textile material." (Emphasis
added.)
Following the above-cited explanatory note, it is apparent
that the leather and plastic watch straps are classifiable under
9113.90.80, HTSUS, which provides for "[w]atch straps...[o]ther
...[o]ther," and the spring-bars are classifiable under
9111.90.70, HTSUS, which provides for "[w]atch cases and parts
thereof...[p]arts...[o]ther...[o]ther."
However, GRI 3(b) states:
When...goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale...shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable."
-3-
We are of the opinion that the essential character of the
subject composite good is derived from the leather or plastic
watch straps, based on the size, weight and value of the straps
compared to the spring-bars and based on the function of the
straps versus the spring-bars.
The subject composite goods are properly classified under
subheading 9113.90.80, HTSUS, with a rate of duty of 2.8 percent
ad valorem.
HOLDING:
The leather and rubber watch straps, combined with the
spring-bars inserted in the ends of both sections of each strap,
are properly classifiable within subheading 9113.90.80, HTSUS,
which provides for "[w]atch straps... [o]ther...[o]ther."
Sincerely,
John Durant, Director
Commercial Rulings Division