CLA-2-91:RR:NC:MM:114 H80785
Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901
RE: The tariff classification of combination analog and digital watch from China
Dear Ms. Wierbicki:
In your letter dated May 22, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling.
The man’s battery-operated watch is style number PP225537. It contains no jewels and is a water resistant, dual movement wristwatch. The watch incorporates an electromechanical movement that combines mechanical and electronic time keeping technologies. The case and the bracelet are made of metal alloy. Neither the case nor the bracelet is silver plated. The watch has day, date, and chronograph and alarm features and has a fixed bezel with tachymeter readings engraved in black.
The applicable subheading for the analog and digital watch will be 9102.19.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, other than those of heading 9101, electrically operated, whether or not incorporating a stop watch facility, other, 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. The rate of duty will be 32 cents each plus 4.8 percent on the case plus 11 percent on the strap, band or bracelet, plus 4.2 percent on the battery.
You also requested a ruling on the marking of the watch. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
The country of origin of a watch or clock is the country of manufacture of the watch or clock movement. The addition of the hands, dial, case, or watchband add definition to the time piece but do not change the character or use of the watch or clock movement which is the essential component of the watch or clock. In order to satisfy the requirements of 19 U.S.C 1304, a watch must be legibly marked with the name of the country of manufacture of the watch movement in a conspicuous place.
Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9, Customs Regulations (19 CFR 11.9), provides that watches must be marked in accordance with the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUSA) (19 U.S.C. 1202). This note requires that any watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping (including by means of indelible ink), or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is mandatory. The Customs Service has no authority for granting exceptions to the special marking requirements for watches.
Section (a) of Additional U.S. Note 4 requires that watch movements shall be marked on one or more of the bridges or top plates to show the manufacturer or purchaser; and, in words, the number of jewels, if any serving a mechanical purpose as frictional bearings. Section (c) of Additional U.S. Note 4 requires that watchcases shall be marked on the inside or outside of the back cover to show the name of the country of manufacture, and the name of the manufacturer or purchaser. The country of manufacture in these requirements refers to where the movements and cases are manufactured rather than where the watch was made. The special marking must be accomplished by one of the methods specified in the Additional U.S. Note 4, and using stickers is not an acceptable alternative.
The watch, style number PP225537, incorporates a plastic plate which is placed over the mechanical and the opto-electronic movements. Because of the plastic plate, which covers the movements, the bridge and top plate are obscured. You propose marking the plastic plate in a manner specified in Additional U.S. Note 4 to chapter 91. Additionally, the back of the watch contains a Piezo-type speaker incorporated in the case back. You propose marking the case back on the interior edge in a manner specified in Additional U.S. Note 4 to chapter 91.
The proposed marking of the imported watch, as described above, is conspicuous, legible and permanent and satisfies the marking requirements of 19 U.S.C. 1304 and the special marking requirements of chapter 91 of the Harmonized Tariff Schedule of the United States.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
We are returning the sample of the watch as requested.
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