The tariff classification of the Wild Planet Spy Wristworks and Zoom Cam from China

NY J88068 September 11, 2003 CLA-2-91:RR:NC:MM:114 J88068 CATEGORY: Classification TARIFF NO.: 9102.12.80; 9102.12.40; 9006.53.0070 Ms. Amy Schmerl Inventory Planning Analyst Wild Planet Toys, Inc., 98 Battery Street, Suite 300 San Francisco, CA 94111 RE: The tariff classification of the Wild Planet Spy Wristworks and Zoom Cam from China Dear Ms. Schmerl: In your letter dated August 8, 2003, you requested a tariff classification ruling on the Wild Planet Spy Wristworks and Zoom Cam from China. Samples of the Wild Planet Spy Wristworks and Zoom Cam were submitted with the ruling request. The submitted item number 82018 is identified as the Wild Planet Spy Wristworks. The submitted Wild Planet Spy Wristworks is a wristwatch containing a battery-operated electronic watch movement with a liquid crystal display (LCD) in a plastic case. The LCD display features the hour, minute, month and day in the time mode. This watch has two snap-on modes including a micro-recorder to catch the latest information or to record reminders, and a micro-light beamer to see at night. The Wild Planet Spy Wristworks also includes a plastic carrying case. The Spy Wristworks requires three G3/LR41/384 and one GI/LR621/364 button-cell batteries to operate. The batteries are included. The Wild Planet Spy Wristworks is packaged in a blister display pack ready for retail sale. The submitted item number 11314 is identified as the Wild Planet Zoom Cam. The submitted Wild Planet Zoom Cam is a combination article that consists of a camera and a binocular housed in a molded plastic case. The fixed focus 35 mm camera without a flash unit features a neck strap that is permanently attached to the camera body. The instruction sheet indicates that the camera is designed to work best in outdoor daylight. The product information for the Wild Planet Zoom Cam recommends using 200 speed film for outdoor use and 400 or 800 speed film for darker conditions. A single roll of Kodak 35 mm 400 speed color print film with 24 exposure is included. The camera takes two pictures per frame. The instruction sheet for the Zoom Cam explains how to load the camera with film, how to operate and how to remove film from the camera. The binocular contains plastic lenses and brings faraway objects up close. No batteries are required. The Wild Planet Zoom Cam is packaged in a cardboard box ready for retail sale. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The combination camera and binocular 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 combination camera and binocular 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 Zoom Cam is classifiable under heading 9006 since it occurs last in numerical order of the competing headings. You have indicated in your letter that you believe the Wild Planet Spy Wristworks and Zoom Cam are toys. The Wild Planet Spy Wristworks and Zoom Cam are totally functioning items. Therefore, Customs does not consider these items toys for tariff classification purposes. It is the opinion of Customs that the Wild Planet Spy Wristworks is classifiable under heading 9102, and the Zoom Cam is classifiable under heading 9006. The applicable subheading for the Wild Planet Spy Wristworks will be 9102.12.80, 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 opto-electronic display only; other. The rate of duty will be free. The applicable subheading for the plastic watch strap for the Wild Planet Spy Wristworks will be 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. The rate of duty will be free. The applicable subheading for the Wild Planet Zoom Cam will be 9006.53.0070, HTS, which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; other; other. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division