CLA-2-91:RR:NC:MM:114 E89821

Mr. Paul S. Anderson
Sonnenberg & Anderson
333 West Wacker Drive
20th Floor
Chicago, Illinois 60606

RE: The tariff classification of the Pokemon Animated Clip Buddy from China

Dear Mr. Anderson:

In your letter dated October 27, 1999, on behalf of Trendmasters, Inc., you requested a tariff classification ruling on the Pokemon Animated Clip Buddy.

The Pokemon Animated Clip Buddy is a clip-on watch with a time and date mode, a stop watch mode and an alarm mode. It also has a character mode. The instruction sheet refers to the Animated Clip Buddy as a “C-Watch” which is an animated watch. The wearer may contact the Pokemon (pocket monster) and display a collection of animated sequences. For the purposes of the Harmonized Tariff Schedule of the United States, the Pokemon Animated Clip Buddy is considered a functional watch, which possesses the additional amusing feature of animated sequences.

The applicable subheading for the Pokeman Animated Clip Buddy will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches, and other watches, including stopwatches, other than those of heading 9101; other watches; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement plus 5.3 percent ad valorem on the battery.

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 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division