CLA-2-71:RR:NC:SP:233 F86704
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of a ladies’ bracelet and watch from China.
Dear Ms. Wierbicki:
In your letter dated April 28, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling.
The merchandise under consideration, “Semi-Precious Stone Cabochon Watch with Matching Ladies’ Bracelet” #PP202602, is a gold-plated bracelet valued under $40.00, which will be imported and sold with a matching ladies’ battery-operated quartz analog no jewel wristwatch with a round gold-plated base metal case and bracelet. The gold-plated bracelet features bezel set semi precious cabochon and scarab stones. The watch incorporates a white colored dial, hands (including a sweep second hand) and numerals (1 through 12) which are gold in color. The watchcase measures approximately 7/8” in diameter by ¼” in depth and features a bracelet of bezel set construction matching that of the bracelet. A sample of the bracelet and a sample of the watch were submitted with your request.
Your samples are being returned as requested.
The applicable subheading for the ladies’ gold-plated bracelet will be 7116.20.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): of precious or semiprecious stones (natural, synthetic or reconstructed): articles of jewelry: valued not over $40 per piece. The rate of duty will be 3.3% ad valorem.
The applicable subheading for the ladies’ watch will be 9102.11.10, HTS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101: wrist watches, electrically operated, whether or not incorporating a stop watch facility: with mechanical display only: having no jewels or only one jewel in the movement: with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated: with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6% on the case plus 14% on the strap, band or bracelet plus 5.3% 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 Lawrence Mushinske at 212-637-7061.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division