CLA-2-91:RR:NC:MM:114 F80941
Ms. Judy Piercy
Fritz Companies
660 Fritz Drive
Coppell, TX 75019
RE: The tariff classification of watches, watch bands, clasps, and buckles from Germany
Dear Ms. Piercy:
In your letter dated December 14, 1999, on behalf of R. L. Massey, LTD., you requested a tariff classification ruling.
The watches are models CM03, CM06, CG103 and CGK203 and are produced by Temption Watches. All of the models are mechanical, self-winding watches, with sapphire crystals and stainless steel bracelets, crowns and clasps. Model CM03 contains 21 jewels, model CM06 contains 28 jewels, and models CG103 and CGK203 contain 25 jewels.
The watchbands are made of rolled leather of various types of hides such as lizard, calf and goat. These watchbands will be imported separately.
The butterfly clasps are made of stainless steel. We are presuming that the butterfly clasps are not buckles or buckle clasps. The butterfly clasps will be imported separately.
The buckles are described as being made of gold. The buckles will be imported separately.
The applicable subheading for the watches will be 9102.21.70, 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; with 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 on the case plus 9.8 percent on the strap, band or bracelet.
The applicable subheading for the watchbands will be 9113.90.80, Harmonized Tariff Schedule of the United States (HTS), which provides for watch straps, watch bands and watch bracelets, and parts thereof; other; other. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the clasps will be 8308.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for clasps, other. The rate of duty will be 2.7 per cent ad valorem.
The applicable subheading for the buckles will be 7115.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal; other; of gold, including metal clad with gold. The rate of duty will be 3.9 percent 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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division