CLA-2-85:RR:NC:MM:109 I82740
Mr. Daniel Shapiro
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, NY 10036- 8901l
RE: The tariff classification of a Mudd Watch and Flip Phone in Pouch from China
Dear Mr. Shapiro:
In your letter dated May 31, 2002, you requested a tariff classification ruling on behalf of Avon Products, Incorporated of New York.
The merchandise is described in your letter as a Mudd Watch and Flip Phone in Pouch PP245237 (Retail # 276-647) which consists of a standard single line wired telephone with a redial button, a headset that plugs into the side of the telephone, an analog watch that is electrically operated with a mechanical display and a bracelet of base metal that is not plated with gold or silver and a purple colored man-made textile fabric pouch. The articles will be presented in retail packaging ready for sale to users without repackaging. A sample of the merchandise was submitted to this office and is being returned to you as per your request.
The Flip Phone is a single-line “wired” flip-style telephone designed to resemble a cellular phone. It measures approximately 3 1/4” long by 1 3/4” wide by 1” deep and features a flip-top cover, a built in speaker, a push button keypad and redial button, a black antenna, an on/off button, and a belt clip on the back. The telephone also comes with a 30” line cord attached at the bottom and a headset that plugs into the side of the telephone.
The headset consists of an earphone and microphone all in one unit. One end of the headset plugs into the side of the single-line “wired” flip-style telephone, while the earphone piece is placed into the ear, enabling the attached mouthpiece to extend toward the lower portion of the face allowing for hands free talking.
The submitted Mudd Watch is a battery operated quartz analog wrist watch in a silver tone case with a stainless steel back. The watch features a silver tone base metal link bracelet with a snap closure. You have stated in your letter that there are no jewels in the movement.
The pouch is wholly made of textile material similar to microfiber fabric. The seams are double stitched. The top is closed by means of a braided cord. The purpose of the pouch is to provide storage, organization and protection for personal effects such as the watch and flip phone with headset. The personal effects are not limited to the items herein discussed. It is as substantially similar in material and construction as described in Customs decision 963558 dated January 7, 2002. It is also similar to that described in Customs decision 954620 dated March 16, 1994, wherein a similar sized pouch and of an equally woven fabric. The articles of both decisions were found to be of a kind classified with heading 4202, HTSUSA.
The applicable subheading for the telephone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Telephone sets; videophones: Other: Other, Single line: Other: Other.” The rate of duty will be free.
The applicable subheading for the headset will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem.
Based on your description of the watch the applicable subheading for the Mudd Watch will be 9102.11.25, 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 mechanical display only; having no jewels or only one jewel in the movement; with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 14 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the batter
The man-made textile fabric pouch is classified within tariff number 4202.92.3031, which provides, in part, for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The rate of duty will be 18.1 percent ad valorem.
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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division