CLA-2-91:OT:RR:NC:N1:113
Mr. William Beames
Timex Group USA, Inc.
555 Christian Road
Middlebury, CT 06762
RE: The tariff classification of watch straps/watch bands from an unknown country
Dear Mr. Beames:
In your letter dated December 12, 2017, you requested a tariff classification ruling, on behalf of Sequel Group, on watch straps/watch bands. A sample of the watch strap was submitted with the ruling request and will be returned as you requested.
The product under consideration is identified as a watch strap that is made to be attached to a watch head. You stated in your letter that “The Sequel Group (a division of Timex Group) plans to purchase and import watch straps consisting of leather and denim materials. The leather is on the inside of the strap while the denim is stitched to the outer side.”
The watch strap in question is a composite article that is comprised of leather and denim material.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes, on the understanding that only the subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.
The subheadings under consideration for the subject watch strap are 9113.90.4000, HTSUS, which provides for watch straps, watch bands and watch bracelets, and parts thereof: other: of textile material, and 9113.90.8000, HTSUS, which provides for watch straps, watch bands and watch bracelets, and parts thereof: other: other
Since the leather/denim watch strap is a composite article consisting of leather and textile material, and is described by more than one subheading, it cannot be classified according to GRI 1. When goods cannot be classified by applying GRI 1, and if the subheadings and legal notes do not otherwise require, the remaining GRI's are applied.
GRI 2 (b) indicates that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. Therefore, because the leather/denim watch strap contains both leather and textile materials, GRI 3 applies.
We note that each subheading refers to only part of the subject watch strap. Subheading 9113.90.40, HTSUS, refers to the textile portion of the watch band and subheading 9113.90.80, HTSUS, refers to the leather portion. Therefore, the subheadings are considered equally specific and GRI 3(b) must be applied. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the watch strap is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the leather or denim component imparts the essential character to the watch strap. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the leather component provides the connection between the watch head and the strap, and the leather strip with holes provides the means to secure the watch strap to the wrist. Therefore, it is the opinion of this office that the leather components impart the essential character to the watch strap. In accordance with GRI 3 (b), the watch band will be classified as a watch strap, other than of textile material.
The applicable subheading for the leather/denim watch strap will be 9113.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for watch straps, watch bands and watch bracelets, and parts thereof: other: other than of textile material. The rate of duty will be 1.8 percent ad valorem.
In your letter, you also requested advice on the classification of the watch strap if it is attached to a watch head at the time of import. A watch strap/watch band attached to the watch head at the time of import is classified in heading 9101 or heading 9102, HTSUS. Your inquiry does not provide enough information for us to give a classification ruling on the strap if it is attached to the watch head at the time of import. We need additional information in order to determine the classification of the watch strap. Please provide a sample of the watch in condition as imported, if not available, a detailed labeled sketch, a complete description of the watch including the type of movement, the number of jewels, if any, in the movement, the composition of the watch case and the watch strap including whether the case is gold or silver plated, and whether the watch is battery operated.
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 https://hts.usitc.gov/current.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division