CLA-2-91:OT:RR:NC:N4:414
Ms. Jane Blonshteyn
M. Z. Berger & Company
29-76 Northern Blvd.
Long Island City, NY 11101
RE: The tariff classification of a ladies wrist watch from Japan
Dear Ms. Blonshteyn:
In your letter dated March 15, 2012 you requested a tariff classification ruling. A sample of the ladies wrist watch was furnished with your letter and is being returned.
Style number GR63 is a ladies analog wrist watch with acid gold-plated alloy square watch case with a square bezel. The watch has a battery operated quartz movement which contains no jewels. The watch band is a hinged bangle and is composed of plastic and acid gold-plated alloy. You provided a breakdown of the bangle by percentage based on the appearance of the bangle. The plastic material comprises 75 percent of the hinged bangle, and the acid gold-plated alloy comprises 25 percent of the hinged bangle. For purposes of tariff classification, the hinged bangle is considered to be composed of plastic. The dial of the watch is white with gold embossed Arabic numerals at the 12 o’clock, 3 o’clock, 6 o’clock, and 9 o’clock positions, and dots at all the other positions on the dial.
Style number GR63 is packaged in a novelty watch presentation box. The novelty presentation box is in the form of a plastic flower pot with a fabric flower inserted in the top of the lid. You state that the watch will be imported packaged in the novelty watch box, and will be shipped the same way to the consumer. This packaging is considered to be ordinary packaging for the wrist watch.
The applicable subheading for the ladies wrist watch, style number GR63, will be 9102.11.30, 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: 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: other: with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6 percent on the case plus 2.8 percent on the strap, band or bracelet 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,
Thomas J. Russo
Director
National Commodity Specialist Division