CLA-2-91:RR:NC:MM:114 L87548

Ms. Rebecca Cheung
Macys Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of quartz analog wrist watch from Italy

Dear Ms. Cheung:

In your letter dated September 9, 2005, you requested a tariff classification ruling. Photographs of the quartz analog wrist watch were submitted with the ruling request.

The item for which you are requesting a ruling is identified in your letter as style Jerry86. Style Jerry86 is a battery operated quartz analog wrist watch with no jewels in the movement. The watch has a round case made of 14 karat gold. The dial has hour, minute and second hands. The bracelet is composed of 14 karat gold links and measures approximately 7½ inches in length. There are ten 14 karat gold charms attached to the watch bracelet including an angel, a heart, a star and a key. One of the charms is the functional watch measuring approximately 2 centimeters in diameter. The charms cannot be easily detached from the bracelet.

The applicable subheading for the wrist watch will be 9101.11.40, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, with case of precious metal or of metal clad with precious metal; 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. The rate of duty will be 51 cents each plus 6.25 percent ad valorem on the case and strap, band or bracelet plus 5.3 percent ad valorem on the battery.

This ruling is being issued under provision of Part 177 of the Customs Regulations (19 CFR Part 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