CLA-2-91:RR:NC:MM:114 C88974

Mr. William Anspach

ASE Marketing Group and Seattle Watch Co.

12835 Bel Red Road #100

Bellevue, WA 98005

RE: The tariff classification of wrist watches from Japan

Dear Mr. Anspach:

In your letter dated May 14, 1998 you requested a tariff classification ruling on wrist watches.

The wrist watches are men's and women's quartz analog watches with movements made in Japan. Models OCU49, OCU51, and OCU53 contain one jewel, a stainless steel case and a leather strap. Models OCU50, OCU52, and OCU54 have one jewel, a stainless steel case which is plated with 23K gold, and a leather strap. Model OCU55 has an analog/digital movement with one jewel, a titanium case and a leather strap. These watches will be imported by Seattle Watch Company for L.L. Bean Company which will sell the watches through their mail order catalog and retail store.

The applicable subheading for wrist watch models OCU49, OCU51 and OCU53 will be 9102.11.45, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches and other watches; wrist watches, electrically operated; with mechanical display only; having no jewels or only one jewel in the movement; other; other. The rate of duty will be 40 cents each plus 8.5 percent on the case plus 2.8 percent on the strap, band or bracelet plus 5.3 percent on the battery.

The applicable subheading for wrist watch models OCU50, OCU52 and OCU51 will be 9102.11.30, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches and other watches; wrist watches, electrically operated; with mechanical display only; having no jewels or only one jewel in the movement; other; with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6 percent on the case plus 2.8 percent on the strap, band or bracelet plus 5.3 percent on the battery.

The applicable subheading for wrist watch model OCU55 will be 9102.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches and other watches; wrist watches, electrically operated; other; having no jewels or only one jewel in the movement; other. The rate of duty will be 34 cents each plus 5 percent on the case plus 2.3 percent on the strap, band or bracelet plus 4.4 percent on the battery.

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 212-466-5685.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division