The tariff classification of quartz analog wrist watch and earrings

NY G86968 February 22, 2001 CLA-2-91:RR:NC:MM:114 G86968 CATEGORY: Classification TARIFF NO.: 9102.11.10; 7117.90.7500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of quartz analog wrist watch and earrings Dear Ms. Wierbicki: In your letter dated January 31, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Samples of the quartz analog wrist watch and earrings were submitted with the ruling request. The submitted item number PP 216935 is identified as a Pearl Watch and Earring Set. The Pearl Watch and Earring Set consists of an analog wrist watch and matching earrings. The Pearl Watch is a women’s battery operated quartz analog wrist watch in an oval shiny gold-plated metal case with a stainless steel back. You have stated in your letter that the case is constructed of base metal plated with .25 microns of 23 carat gold, with a +/- 20 percent variation, and an underplating of 10 microns of copper and 2 microns of miralloy. The crown is plated with 1 micron of 23 carat gold. There are no jewels in the movement. The watch features a shiny gold tone brass link bracelet with a clasp. The bracelet consists of oval open links into which imitation pearls are set. The overall length of the watch is approximately 8 inches and includes a 1 inch removable extender. The face of the watch features the traditional Arabic numbers 1 through 12 around the periphery corresponding to the hours of the day. The watch has an oval white dial, gold tone numbers, and gold tone hour, minute and second hands. The watch will be imported packaged for retail sale with a pair of faux pearl stud earrings on gold-plated brass posted cups, valued over twenty cents per dozen pieces or parts. You have stated in your letter that the brass posted cups are plated with 3 microinches of gold minimum and an underplating of 5 microns of copper and 2 microns of miralloy. You have indicated that Avon Products, Inc. contemplates importing the Pearl Watch and Earring Set from China. For tariff classification purposes the wrist watch and earrings are not considered to be a set and will be classified accordingly. The submitted items are classifiable under two 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 wrist watch and earrings 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. Your sample is being returned as requested. The applicable subheading for the wrist watch will be 9102.11.10, 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; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with mechanical display only; having no jewels or only one jewel in the movement; with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated; with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6 percent ad valorem on the case plus 14 per cent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery. The applicable subheading for the earrings, if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for imitation jewelry; other; other; valued over 20 cents per dozen pieces or parts; other; of plastics. The rate of duty will be free. 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