CLA-2-91:OT:RR:NC:N4:414
TARIFF NOS.: 9111.20.40; 9114.90.40
Ms. Cynthia Ulrich
Fossil Retrodome
10615 Sanden Dr.
Dallas, TX 75238
RE: The tariff classification of watch parts from China
Dear Ms. Ulrich:
In your letter dated April 2, 2012 you requested a tariff classification ruling on watch parts.
You furnished samples of a Michael Kors watch case and a Michael Kors watch case and bracelet combination. The samples will be returned to you as requested.
The watch case, style number MK5188, is constructed of stainless steel with a stainless steel watch back and a white ceramic overlay. The top ring of the watch case contains imitation glass gemstones. There will be no movement in the watch case at the time of importation.
The ceramic overlay portion of the watch case, style number MK 5188, has a higher value than the stainless steel top ring and case body, however, the weight breakdown indicates that the top ring and case body weigh more than the ceramic overlay. The structure of the watch case is imparted by the stainless steel top ring and the stainless steel case body.
The watch case, style number MK5188, is a composite good consisting of stainless steel and ceramic. By application of General Rule of Interpretation 3(b) and General Rule of Interpretation 6, the essential character of the watch case is imparted by the stainless steel.
The combination watch case and bracelet, style number MK4230, is constructed of stainless steel and plastic. The case portion of style MK4230 is constructed of gold-plated stainless steel with an acrylic overlay, and the bracelet portion is constructed of alternating gold-plated base metal links and acrylic links. The clasp portion of the watch bracelet is composed of gold-plated base metal. The bracelet is attached to the case by means of screws. The bracelet and case will be imported in this manner as a watch part. At the time of importation, there will be no movement in style number MK4230.
You have suggested that style number MK4230 is classifiable, by application of General Rule of Interpretation 3 (b), under subheading 9113.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for watch straps, watch bands and watch bracelets, and parts thereof: of base metal, whether or not gold- or silver-plated: straps, bands and bracelets: valued over $5 per dozen. We disagree with this classification. The watch part, style MK4230, is classifiable as a watch part under heading 9014, HTSUS, by application of General Rule of Interpretation 1.
The applicable subheading for the watch case, style number MK5188, will be 9111.20.4000, HTSUS, which provides for watch cases and parts thereof: cases of base metal, whether or not gold- or silver-plated: other. The rate of duty will be 3.6 cents each plus 7.6 percent.
The applicable subheading for the watch part, style number MK4230, will be 9114.90.40, HTSUS, which provides for other clock or watch parts: other: other: for watches. The rate of duty will be 8.8 percent ad valorem.
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