CLA-2-91:OT:RR:NC:N1:113
Mr. Hee S. Yoon
Marceau New York Corporation
3811 150th Street
Flushing, NY 11354
RE: The tariff classification and country of origin of a wrist watch made in Japan
Dear Mr. Yoon:
In your letter dated March 6, 2019, you requested a tariff classification and country of origin ruling for an automatic wrist watch. Labeled drawings and photographs of the wrist watch were submitted with your ruling request for our review.
The product under consideration is identified as an automatic wrist watch with a Japan Miyota 8217 movement that contains 21 jewels. The wrist watch features a mechanical self winding movement and a base metal case with a stainless steel back. The watch has a round dial with a second hand, a minute hand, an hour hand and a 24 hour hand. The wrist watch features a leather strap and is 3 ATM (30 meters/100 feet depth) water resistant. The movement is made in Japan and the components will be assembled in China.
You also requested a ruling on the country of origin of the subject automatic wrist watch. The country of origin of a watch is the country of manufacture of the watch movement. The addition of the hands, dial, case, or watchband adds definition to the time piece, but does not change the character or use of the watch movement. The country of origin of the Miyota 8217 movement is Japan, therefore, the country of origin of the subject automatic wrist will be Japan.
The applicable subheading for automatic wrist watch with a Japan Miyota 8217 movement will be 9102.21.90, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: other wrist watches, whether or not incorporating a stop watch facility: with automatic winding: having over 17 jewels in the movement: other than with a strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated. The rate of duty will be $1.53 each plus 4.2 percent ad valorem on the case plus 2 percent ad valorem on the strap, band or bracelet.
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