CLA-2-96:RR:NC:5:353 A82566
Ms. Bonita Pineiro
Horowitz & Marcus Assoc.
200 Fifth Ave., Suite 606
New York, N.Y. 10010
RE: The tariff classification of a children's Watch and Jewelry from China.
Dear Ms. Pineiro:
In your letter dated April 15, 1996, you requested a tariff classification ruling.
The samples submitted are a LCD watch with a bracelet and a plastic barrette with imitation gemstones. Included in the package will be plastic earrings and a bracelet for which no samples were submitted.
The item is not a toy for "amusement" purposes but rather is composed of entirely functional articles; a working LED watch and plastic jewelry to adorn oneself, the type that a child would wear in their daily activities.
The applicable subheading for the barrette will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the slide; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other. The rate of duty will be 6.6% ad valorem.
The applicable subheading for the plastic jewelry will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Imitation jewelry : Of base metal, whether or not plated with precious metal: Other: Other: Of plastics. The rate of duty will be free.
The applicable subheading for the LCD watch will be 9102.12.80, 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: With opto-electronic display only: Straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry: Other. The rate of duty will be 2.3% on the movement and case + 3.2% on the battery.
The applicable subheading for the strap, band or bracelet will be 9102.12.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches...: With opto-electronic display only: Straps, Bands or bracelets...: Other. The rate of duty will be 2.3% ad valorem.
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 Martin Weiss at 212-466-5881.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division