CLA-2-85: RR: NC: 1:108 M85499

Mr. Bradley Menard
Fossil Partners
10615 Sanden Dr.
Dallas, TX 75238

RE: The tariff classification of Bluetooth processor/wristwatch from China.

Dear Mr. Menard:

In your letter dated July 21, 2007 you requested a tariff classification ruling.

The item in question (sample provided) is an analog wristwatch that incorporates a Bluetooth processor. This device, worn on the wrist like a watch, enables the user to access a Bluetooth enabled cellular telephone, by means of Bluetooth wireless technology. All incoming calls and other types of information are transmitted to the Bluetooth processor alerting the user for rapid response. All information is also displayed on the watch for ease of reference.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. It should be noted that this office considers the Bluetooth processor/wristwatch to be a composite good. This is based upon its ability to function as a wireless transmission device and as a watch.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character.

It is the opinion of this office that the Bluetooth processor imparts the essential character of this device. It provides the dominant feature of this device in terms of use, value and capability. Classification will be accordingly.

The applicable subheading for the Bluetooth processor/wristwatch will be 8525.20.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus, television cameras; still image video cameras and other video camera recorders; digital cameras: Transmission apparatus incorporating reception apparatus: Other … Other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division