CLA-2-91:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 9101.99.80
Mr. Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, NY 10022
RE: The tariff classification of the Reference 57260 pocket watch
Dear Mr. Silverman:
In your letter dated, December 22, 2015 you request a tariff classification ruling on behalf of Vacheron Constantin, Inc.
The Reference 57260 is a custom made pocket watch manufactured by Vacheron Constantin. It was commissioned by a collector who challenged Vacheron Constantin to create the world’s most complicated watch. The pocket watch has a case composed of 18k white gold. It is 98 mm in diameter and 50.55 mm in thickness, and contains over 2,800 mechanical components, including 242 jewels. The watch has 57 complications which include time keeping, alarm capabilities, calendar functions and other functions.
The applicable subheading for the Reference 57260 pocket watch will be 9101.99.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wrist watches, including stop watches, with case of precious metal or metal clad with precious metal: Other:
Having over 17 jewels in the movement. 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 Barbara Kiefer at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division