The tariff classification of a Watch Golf Tool from Japan

NY D81173 September 4, 1998 CLA-2-91:RR:NC:MM:114 D81173 CATEGORY: Classification TARIFF NO.: 9102.91.40 Mr. Charles Laber Sack & Menendez, Inc. 1604 Fourth Avenue-33605 P. O. Box 986 Tampa, Florida 33601 RE: The tariff classification of a Watch Golf Tool from Japan Dear Mr. Laber: In your letter dated August 7, 1998, on behalf of Sun Time Enterprises, Inc., you requested a tariff classification ruling. The Caddy-Keeper is a watch which incorporates a golfer's ground repair tool for repairing divots and ball marks. The watch is a battery-operated watch which contains no ("0") jewels. The Caddy-Keeper also contains a score keeping device and a belt clip. The applicable subheading for the Caddy-Keeper watch golf tool will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other watches, including stop watches, electrically operated, having no jewels or only one jewel in the movement. The rate of duty will be 40 cents each plus 6 percent on the case plus 5.3 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