CLA-2-:OT:RR:NC:N4:414
TARIFF NOS.: 9102.11.25
Ms. Jane Blonshteyn
Customs Administrator
MZ Berger & Company
29-76 Northern Blvd.
LIC, NY 11101
RE: The tariff classification of a wrist watch from Japan
Dear Mr. Wells:
In your letter dated April 7, 2014, you requested a tariff classification ruling. A sample was furnished to this office and is being returned.
The item is a wrist watch identified as style number SHP1607K. It is a battery operated quartz analog watch with no jewels. The watch has a black and silver tone case. The watch face is white with large black numerals and has a small rectangle showing the date of the month. The band is composed of nylon textile with thin leather pieces stitched to all four ends of the strap and in the middle where the buckle prongs pass through the strap.
Classification of goods in the tariff schedule is governed by the General Rules of Interpretation (GRIs). GRI 6 directs that the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and to GRIs 1 through 5. GRI 3 states when goods are prima facie classifiable under two or more headings, that the classification is determined by application of GRI 3 (b). GRI 3 (b) states that 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. The factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. It is the opinion of this office that the essential character of the watch band is imparted by the textile components.
The applicable subheading for style number SHP1607K will be 9102.11.25, Harmonized Tariff Schedule of the United States (HTUS), 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; with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 14 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division