The tariff classification of digital combination pendant watch and thermometer

NY G83723 November 21, 2000 CLA-2-91:RR:NC:MM:114 G83723 CATEGORY: Classification TARIFF NO.: 9102.91.20 Ms. Shanon Bartel Associate Buyer Pleasant Company 8400 Fairway Place Middleton, Wisconsin 53562-2554 RE: The tariff classification of digital combination pendant watch and thermometer Dear Ms. Bartel: In your letter dated October 23, 2000, you requested a tariff classification ruling on a digital combination pendant watch and thermometer. A sample of the digital combination pendant watch and thermometer was submitted with the ruling request. The submitted item number 6037 is identified as a Dog Tag Watch. The submitted sample is a battery operated, digital combination pendant watch and thermometer. The article measures approximately 2 1/4 inches in length by 1 1/2 inches in width and is housed in an oval shaped transparent plastic case with a liquid crystal display (LCD). The display features the hour, minute, second, month, date, day and temperature in Fahrenheit. The display measures approximately 1 inch in length and three-quarters of an inch in width. On the back of the housing are five function buttons that are for setting, adjusting, resetting, mode and light. The Dog Tag Watch is attached to a 28-inch metal ball chain. The movement, plastic case and ball chain are made in China. The battery is made in Japan. The Dog Tag Watch is packaged in a clear plastic box. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The digital combination pendant watch and thermometer is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the digital combination pendant watch and thermometer will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9105 since it occurs last in numerical order of the two competing headings. The applicable subheading for the digital combination pendant watch and thermometer will be 9102.91.20, 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; 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 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division