CLA-2-91:S:N:N8:344 807173

Ms. Donna Powers
Patrick Powers Customs Brokers, Inc.
P.O. Box 300155
JFK Airport Station
Jamaica, NY 11430

RE: The tariff classification of a quartz digital watch and a plastic telescope from China.

Dear Ms. Powers:

In your letter dated February 14, 1995, on behalf of Hope Industries, you requested a tariff classification ruling.

The submitted sample, Item #61601, "Nickelodeon Toy Watch," consists of a battery operated, solid state watch with an electronic watch movement and a liquid crystal display (LCD) in a star shaped plastic case. The watch is attached by a metal ring to a molded plastic loop at the top of the plastic telescope. A textile neck cord is threaded through the plastic loop. The top piece of the telescope, to which the watch and neck cord are attached, is removable. The ball shaped telescope can then be twisted open to use. The watch and telescope are contained in a blister package.

Your sample is being returned as requested. The applicable subheading for the watch will be 9102.12.80, Harmonized Tariff Schedule of the 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 and case plus 4.2% on the battery.

The applicable subheading for the plastic telescope with textile neck cord will be 9005.80.4040, HTS, which provides for other optical telescopes. The rate of duty will be 8% 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