CLA-2-95:S:N:N8:225 807127
7326.20.0050
Ms. Donna Powers
Patrick Powers Customs Brokers Inc.
P.O. Box 300155
JFK Airport Station
Jamaica, New York 11430
RE: The tariff classification of a digital watch, bracelet,
liquid timer and keyring from China
Dear Ms. Powers:
In your letter dated February 14, 1995, received in
this office on February 17, 1995, you requested a tariff
classification ruling on behalf of your client Hope
Industries.
A sample of the "Nickelodeon Toy Watch" was submitted
with your inquiry. The "Watch" actually consists of several
distinct articles attached to a single metal keyring. One
of the articles is a battery powered quartz, LCD, watch in a
plastic case that resembles a starfish. The other items
include a plastic spring bracelet and a liquid timer. The
liquid timer consists of a rectangular shaped plastic object
which contains colored liquid. The plastic enclosure is
clear to permit full view of the colored liquid. The item
provides visual amusement when, after turning upside down,
the liquid passes from top to bottom in tiny droplets.
The applicable subheading for the watch will be
9102.12.80, Harmonized Tariff Schedule of United States
(HTS), which provides for wrist watches...battery powered...
with opto-electronic display only. The rate of duty will be
3.1% on the movement plus 4.2% on the battery.
The applicable subheading for the bracelet if valued
not over 20 cents per dozen pieces will be 7117.90.4500,
HTS, which provides for imitation jewelry: other: valued not
over 20 cents per dozen pieces: toy jewelry (except parts).
The rate of duty will be free. If the bracelets are valued
over 20 cents per dozen pieces then the correct classifica-
tion will be 7117.90.6000, HTS, which provides for imitation
jewelry: other: valued over 20 cents per dozen pieces: toy
jewelry (except parts) valued not over 8 cents per piece.
The rate of duty will be free.
The applicable subheading for the liquid timer will be
9503.90.0030, Harmonized Tariff Schedule of the United
States (HTS), which provides for other toys (except models),
not having a spring mechanism. The rate of duty will be
free.
The applicable subheading for the metal keyring will
be 7326.20.0050, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of iron or
steel wire, other. The duty rate will be 5.3% ad
valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. 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,
Jean F. Maguire
Area Director
New York Seaport