CLA-2-91:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9113.90.4000; 9113.90.8000
Mr. Eric Carroll
Griffin Technology, Inc.
2030 Lindell Ave.
Nashville, TN 37204
RE: The tariff classification of watch wrist bands for smart watches from China
Dear Mr. Carroll:
In your letter dated March 23, 2015, you request a tariff classification ruling on watch bands.
The watch bands are designed for use with smart watches. The Ballistic watch band, designed for the Moto 360 smart watch, is composed of nylon and polyester. The Woven watch band, designed for the Moto 360 smart watch, is composed of nylon. The Woven watch band, designed for the Apple smart watch, is composed of nylon. The Performance watch band, designed for the Apple smart watch, is composed of polyurethane, nylon, and polyester. The Corsica watch band, designed for the Apple smart watch, is composed of polyurethane and leather. All of the watch bands have stainless steel buckle hardware. They will be purchased as replacements for worn or lost watch bands, or as a fashion choice to switch to a different style or color of watch band.
The applicable subheading for the watch bands for smart watches, of textile material, will be 9113.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Watch straps, watch bands and watch bracelets, and parts thereof: Other: Of textile materials. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for the watch bands for smart watches, of other than textile materials, will be 9113.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Watch straps, watch bands and watch bracelets, and parts thereof: Other: Other. The rate of duty will be 1.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division