CLA-2 CO:R:C:M 957242 MMC
Ms. Andrea Abraham,
Director of International Traffic
The Forschner Group, Inc.
One Research Drive
P.O. Box 874
Shelton, CT 06484-0874
RE: Leather watch band, Combination leather/nylon watch band; EN
VIII to 3(b) , HQRLs 089584 and 951467
Dear Ms. Abraham:
This is in response to your letter of October 28, 1994,
requesting a ruling concerning the classification of a leather
watch band and a combination leather/nylon watch band under the
Harmonized Tariff Schedule of the United States (HTSUS).
Samples of each were provided for our examination.
FACTS:
Both bands are composed of two straps. Each strap is made
to be attached to a watch by placing spring bars through the
proper end and then attaching the spring bar to the lugs of a
watch case. The other end of the straps contain either a metal
buckle or a strip containing several perforations. The band is
secured to the wrist by placing the buckle of one strap into the
proper perforation of the other.
All submitted straps contain between 60 and 70 percent
leather. Those with a nylon component, contain between 25 and
35 percent nylon webbing. Of the straps composed of both nylon
and leather, the leather portion forms the ends that attach to
the watch as well as the buckle and perforation ends.
ISSUE:
What is the classification of the leather and combination
leather/nylon watch bands?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1, HTSUS, 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. GRI 6 provides that for
legal purposes, the classification of goods in the subheadings of
a heading shall be determined according to the terms of those
subheadings and any related subheading notes and, mutatis
mutandis, to the above rules, on the understanding that only
subheadings at the same level are comparable. For the purposes
of this rule, the relative section, chapter and subchapter notes
also apply, unless the context otherwise requires.
The subheadings under consideration are as follows:
9113.90.40 Watch straps, watch bands and watch
bracelets, and parts thereof: Other: Of
textile material
9113.90.80 Watch straps, watch bands and watch
bracelets, and parts thereof: Other: Other
The all leather band is described by subheading 9113.90.80,
HTSUS. See Headquarters Ruling Letters 089584, dated October 9,
1991, and 951467 dated June 26, 1992, classifying leather watch
straps under subheading 9113.90.80, HTSUS.
Inasmuch as the leather/textile watch band is a composite
good consisting of leather and textile material, and is
described by more than one subheading, it cannot be classified
according to GRI 1. When goods cannot be classified by applying
GRI 1, and if the subheadings and legal notes do not otherwise
require, the remaining GRI's are applied.
GRI 2 (b) states, in pertinent part, that any reference in a
heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or
substance with other materials or substances. The classification
of goods consisting of more than one material or substance shall
be according to the principles of GRI 3. Therefore, because the
leather/nylon watch band contains both leather and textile
materials, GRI 3 applies.
GRI 3 states that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a more
general description. However, when two or more headings
each refer to part only of the materials or substances
contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to
be regarded as equally specific in relation to those goods,
even if one of them gives a more complete or precise
description of the goods.
We are of the opinion that each subheading refers to part
only of the article in question. Subheading 9113.90.40, HTSUS,
refers to the textile portion of the watch band and subheading
9113.90.80, HTSUS, refers to the leather portion. Therefore, the
subheadings are considered equally specific and GRI 3(b) must be
applied.
GRI 3 (b) states in pertinent part that:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up for retail sale, which cannot be classified by reference
to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential
character, insofar as this criterion is applicable.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23,
1989). EN VIII to GRI 3(b), pg. 4, states that:
the factor which determines essential character will vary as
between different kinds of goods. It may for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
We find that the leather portion of the band imparts the
article's essential character. From examination, it appears that
the leather portion provides the connection between the watch
case and the band as well as the buckle which secures the watch
to a wrist. Additionally, the leather provides the greatest
bulk, and quantity of the article. All submitted straps are
predominately leather, containing between 60 and 70 percent and
between 25 and 35 percent nylon. Therefore, the leather/nylon
band is classifiable under subheading 9113.90.80, HTSUS, as other
watch bands.
HOLDING:
Both the leather and leather/nylon bands are classifiable
under subheading 9113.90.80, HTSUS, which provides, in pertinent
part for, other watch bands. Goods classifiable under this
provision are subject to a column one duty rate of 2.6% ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings