CLA-2-91:S:N:N3G:344 853626
Mr. Ken Hashimoto
Expeditors International of Washington, Inc.
880 HInckley Road
P.O. Box 4389
Burlingame, CA 9401-4389
RE: The tariff classification of a "ChatterBox" wrist watch
exported from Hong Kong, made in China.
Dear Mr. Hashimoto:
In your letter dated June 5, 1990, on behalf of Chatter Box,
Inc., you requested a tariff classification ruling.
You have submitted descriptive literature with your request.
The ChatterBox, model 256, Voice and Sound Recording Wristwatch,
is intended for children ages eight and up. It is a five-
function quartz digital solid-state electronic wrist watch with a
plastic strap, having recording and playback capability utilizing
digital memory chips.
The ChatterBox Voice and Sound Recording Wristwatch is a
composite article that prima facie appears to be classified under
two headings--8520 and 9102. However, in keeping with General
Rule of Interpretation (GRI) 3(a), because the two headings each
refer to part only of the composite article, the two headings are
regarded as equally specific in relation to the article.
GRI 3(b) requires that composite goods consisting of
different materials or made up of different components, which
cannot be classified by reference to GRI 3(a), shall be
classified as if they consisted of the material or component
which gives them their essential character, insofar as this
criteria is applicable. We have concluded that the quartz
digital watch and the recording and playback functions are
equally essential components of the ChatterBox model 256 and
neither watch nor recording/playback functions imparts an
essential character to the composite article. Therefore, the
article is not classifiable by reference to GRI 3(b).
GRI 3(c) states: "When goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration."
Accordingly, the applicable HTS subheading for the
ChatterBox Voice and Sound Recording Wristwatch will be
9102.12.80, which provides for wristwatches...battery
powered...with opto-electronic display only. The rate of duty
will be 3.9 percent on the movement and case plus 5.3 percent on
the battery.
The applicable subheading for the plastic wrist band is
9102.12.40, HTS, which provides for straps, bands or bracelets
entered with watches of subheading 9102.12.80...whether or not
attached to such watches at the time of entry: other. The rate
of duty will be 3.9 percent.
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