CLA-2-91: RR: NC: 1:114
Mr. Peter Salvato
Import Commodity Group LTD
131 East Merrick Road
Valley Stream, NY 11580
RE: The tariff classification of a key chain/watch/dog tag from China
Dear Mr. Salvato:
In your letter dated April 4, 2007, on behalf of Team Beans LLC, you requested a tariff classification ruling. A sample was submitted and is being returned as requested.
The key chain/watch/dog tag is a composite article that prima facie appears to be classifiable under two headings—9102 and 7326. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. We have concluded that the key chain and the watch/dog tag are equally essential components of the article and neither the key chain nor the watch/dog tag imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."
If the watch movement contains no jewels, or only one jewel in the movement, the applicable subheading for the key chain/watch/dog tag, will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: other: electrically operated: other: having no jewels or only one jewel in the movement. The duty rate will be 40 cents each plus 6 percent on the case plus 5.3 percent on the battery.
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 Barbara Kiefer at 646-733-3019.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division