The tariff classification of watches from China

NY D84205 November 3, 1998 CLA-2-91:RR:NC:MM:114 D84205 CATEGORY: Classification TARIFF NO.: 9102.91.20 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N. W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of watches from China Dear Mr. Tomenga: In your letter dated October 28, 1998, on behalf of Simon Marketing, Inc., you requested a tariff classification ruling. The three samples are LCD watches with clips to attach the watches to a belt, a backpack, a handbag, or similar items. The samples are part of the "Clip-Tock" watch collection and are the "Bug Eye Spy", model Wrin. No. 01417-003, the "Leafy Ant-Ticks", model. Wrin. No. 01417-000 and the "Pop Topper", model Wrin. No. 01417-006. The plastic cases of the watches and the cardboard packaging are marked with the words " A Bug's Life". The watches are battery operated and display the time and the date. In your letter, you make the claim that the items are toys. We do not agree. Although the cases for the watches are thematically tied to a movie and could be said to have a toy-like motif, the items themselves do not evoke the same response as a toy. Within the watch industry, humorous motifs are a common occurrence. The applicable subheading for the watches will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other watches, electrically operated, with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem 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