The tariff classification of quartz analog dog tag watch packed in PVC tote bag

NY F86860 June 1, 2000 CLA-2-91:RR:NC:MM:114 F86860 CATEGORY: Classification TARIFF NO.: 9102.91.40; 7315.89.5000; 4202.92.4500 Ms. Charlene Burrington Import/Export Supervisor Graham Webb International 5823 Newton Drive Carlsbad, CA 92008 RE: The tariff classification of quartz analog dog tag watch packed in PVC tote bag Dear Ms. Burrington: In your letter dated May 4, 2000, you requested a tariff classification ruling on a quartz analog dog tag watch packed in a polyvinyl chloride (PVC) tote bag. A sample of the dog tag watch packed in a PVC tote bag was submitted with the ruling request. The submitted Head Games Dog Tag Watch packed in a PVC tote bag is identified as item number HK319. The Head Games Dog Tag Watch is a battery operated quartz analog watch in a silver tone metal alloy case with a stainless steel back. The Head Games logo is embossed on the top surface of the dog tag. There are no jewels in the movement. You have stated in your letter that the movement is made in Japan. The face of the watch features the traditional Arabic numbers 3, 6, 9 and 12 around the periphery corresponding to the hours of the day. The watch has a round black dial with white numbers, white hour and minute hands, and a silver tone second hand. The dog tag watch is attached to a 28 inch metal ball chain. The watch is packed in a tote bag of PVC sheeting of 4 mil thick. The tote bag has a small pouch with snap closure similar to a coin purse built into the front panel. The bag has double carrying handles. The PVC tote bag is designed for prolonged use. You have indicated in your letter that Graham Webb International will import item number HK319 from China. The item will be used to package hair care products and promotional material for retail sale. For tariff classification purposes the dog tag watch, chain and PVC tote bag are not considered to be a set and will be classified accordingly. The submitted items are classifiable under three separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The submitted items fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The dog tag watch, chain and PVC tote bag do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b) the items must be classified separately. The applicable subheading for the Head Games Dog Tag Watch will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 40 cents each plus 6 percent ad valorem on the case plus 5.3 percent ad valorem on the battery. The applicable subheading for the metal ball chain will be 7315.89.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for chain and parts thereof, of iron or steel; other chain; other; other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the clear PVC plastic sheeting tote bag designed for prolonged use will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags; with outer surface of sheeting of plastic; other. The rate of duty will be 20 percent ad valorem. 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division