LA-2-91:RR:NC:MM:114 G81266
Ms. Jenette Stuart
Kuehne & Nagel
San Francisco Branch
150 West Hill Place
Brisbane, California 94005-1216
RE: The tariff classification of Pop Design Watch Kit from China
Dear Ms. Stuart:
In your letter dated August 17, 2000, you requested a tariff classification ruling. A sample of the Wild Planet Pop Design Watch Kit was submitted with the ruling request.
The submitted sample number 80014, identified as the Wild Planet Pop Design Watch Kit consists of a battery-operated electronic watch movement with a liquid crystal display (LCD) in a round plastic watch case, four interchangeable plastic watch bands, four interchangeable plastic bezels with lenses, twelve cardboard watch faces, one plastic rub-on tool, one plastic design studio and one plastic sticker caddy. The watch movement in the case, bezels and watch faces constitute an unassembled watch and are considered to be a watch for tariff classification purposes. The LCD display features the hour, minute, month, date and day. The name “WILD PLANET” appears below the display. The items in the kit are packaged unassembled in a window display cardboard box for retail sale. The Pop Design Watch Kit is intended for use by children ages eight and up.
The Pop Design Watch Kit instruction booklet directs the child to select a watch band and place the band on the design studio lid. The top of the watch band must be facing up. The user must separate the strip of paper from the strip of plastic film on the sticker caddy and slide the design studio lid between the two strips. The strip of plastic film bears a series of eighty printed transfers (decals) depicting various designs and is rolled up within the plastic sticker caddy. The child is instructed to place the design studio lid, with sticker caddy attached, on top of the design studio base. The user must slide the sticker caddy to the part of the band he or she wants to decorate. In order to rub down the selected design, the child must use the round end of the rub-on tool and rub the entire surface of the design. The user is instructed to slide the band into the watch. The child must then select a watch face and place it in the watch. The instructions direct the child to select a bezel, line it up over the watch and snap it on securely. The child may design the watch over and over again.
The applicable subheading for the watch consisting of the movement in the case, bezels with lenses and watch faces (unassembled) will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with opto-electronic display only; other. The rate of duty will be free.
The applicable subheading for the plastic watch straps will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTS), which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. The rate of duty will be free.
The applicable subheading for the plastic rub-on tool and plastic design studio will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic; other; other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the plastic sticker caddy will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 6.2 cents per kilogram.
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