CLA-2-90:RR:NC:MM:114 K85650
Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, New York 10022-4877
RE: The tariff classification of wrist watches from Thailand and Korea
Dear Mr. Levy:
In your letter dated April 27, 2004, on behalf of Casio Inc., you requested a tariff classification ruling.
The wrist watches are models DBC-30 Telememo 30 Data Bank and EDB-610 E-Data Bank. Both watches have opto-electronic displays.
The DBC-30 is a man’s telememo/calculator wrist watch. It has a black plastic casing, stainless steel back, a liquid crystal display, an alphanumeric keypad, three side function buttons, a light button and a black plastic strap. It is battery operated. The watch has five modes of operation: timekeeping, telememo, calculator, alarm and stopwatch. In the telememo mode, the watch allows a user to store information for up to 30 contacts including names and telephone and fax numbers, and provides auto and sequential search mechanisms. In the calculator mode, the watch acts as an 8-digit calculator, providing the four basic calculations and memory calculation capability.
The EDB-610 is a man’s wrist watch. It features a stainless steel casing, a liquid crystal display, an alphanumeric keypad, four side function buttons and a stainless steel bracelet. It is battery operated. The watch has eight modes of operation: timekeeping, e-data memory, telememo, calculator, world time, alarm, countdown timer and stopwatch. The e-data memory function allows users to store up to 50 records of 63 characters each, including email addresses, web page URLs and text, which can be searched and password protected.
In New York ruling J87319, Customs classified a Wrist PDA in subheading 8471.41.0095, Harmonized Tariff Schedule of the United States (HTS), as an other digital automatic data processing machine. This device combined an ADP machine (heading 8471) and a wristwatch (heading 9102). It was noted that this Wrist PDA met Chapter 84, Note 5(A)(a) with regard to ADP machines. It was found to be a composite good under General Rule of Interpretation (GRI) 3(b). The PDA/ADP machine imparted the essential character to the Wrist PDA..
The devices in question here are distinguishable from the Wrist PDA in NY J87319. In particular, they operate on a limited number of fixed programs, are not freely programmable, do not have an operating system, can not execute, without human intervention, a processing program which requires them to modify their execution by logical decision during the processing run, and have limited memory. Therefore, they do not meet Chapter 84, Note 5(A)(a), and heading 8471 is precluded from consideration.
The applicable subheading for model EDB-610 E-Data Bank wrist watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 wrist band for model the EDB-610 E-Data Bank wrist watch will be 9102.12.20, which provides for straps, bands or bracelets entered with the watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 of this chapter, all the foregoing whether or not attached to such watches at the time of entry, of textile material or of base metal whether or not gold- or silver-plated. The rate of duty will be free.
The applicable subheading for model DBC-30 Telememo 30 Data Bank wrist watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 wrist band for model the DBC-30 Telememo 30 Data Bank wrist watch will be 9102.12.40, which provides for straps, bands or bracelets entered with the watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 of 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 samples are being returned as requested.
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 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division