The tariff classification of repaired watches from Hong Kong

NY C87078 May 12, 1998 CLA-2-91:RR:NC:MM:114 C87078 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. Jason Burandt Awl & Associates Inc. 7750 East Evens Suite # 4 Scottsdale, AZ 85260 RE: The tariff classification of repaired watches from Hong Kong Dear Mr. Burandt: In your undated letter you requested a tariff classification ruling on wrist watches. You indicate that you will be exporting watches from Hong Kong, Japan, Taiwan, and Switzerland to Hong Kong for repair. Five representative watches were furnished to this office and are being returned to you. Examples of the type of work that will be performed in Hong Kong are listed. The watches will be buffed to remove scratches from the case, band, and crystal; the movements and case holders will be repaired; dial hour markers will be replaced, if missing; bands and parts of bands will be repaired or replaced. Customs Regulations Section 10.8 concerns articles exported for repairs or alterations. A copy of this section of the regulations is attached for your reference. Also attached are the applicable pages from the Harmonized Tariff Schedule of the United States (1998) showing 9802.00.50, HTS, and U.S. Note 3 to Subchapter II regarding articles repaired, altered, processed or otherwise changed in condition abroad. The applicable subheading for the repaired watches, upon compliance with all applicable Customs Regulations will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means; Articles exported for repairs or alterations; Other. The rate of duty will be a duty upon the value of the repairs or alterations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). In order to determine the rate of duty that applies to the repaired watches, information regarding the watches, for example, the number of jewels in the movement, whether the watch has an analog or opto-electronic display, etc., will have to be furnished to Customs at the time of entry. For your information, wrist watches, other than those with a case of precious metal, or metal clad with precious metal, fall within heading 9102, Harmonized Tariff Schedule of the United States. Within heading 9102, the rates of duty vary depending upon the number of jewels in the movement, whether the case is plated with gold or silver, etc. 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