The tariff classification of the Wild Planet XP-6 Spy Watch from China

NY L80530 November 17, 2004 CLA-2-91:RR:NC:MM:114 L80530 CATEGORY: Classification TARIFF NO.: 9102.12.80; 9102.12.40 Ms. Amy Schmerl Wild Planet Toys, Inc., 98 Battery Street, Suite 300 San Francisco, CA 94111 RE: The tariff classification of the Wild Planet XP-6 Spy Watch from China Dear Ms. Schmerl: In your letter dated October 14, 2004, you requested a tariff classification ruling on the Wild Planet XP-6 Spy Watch from China. A sample of the XP-6 Spy Watch was submitted with the ruling request. The submitted item number 70081 is identified as the Wild Planet XP-6 Spy Watch. The submitted XP-6 Spy Watch is a battery-operated digital combination wrist watch and telescope with a night vision beam, a motion alarm with time stamp, and safe drop capsules to hide messages. The watch has a plastic strap with a sliding plastic loop. The watch features a liquid crystal display (LCD), world time, an alarm, a magnifying lens and a stopwatch. The LCD display features the hour, minute, second, month, day and year in the normal time mode. The LCD display also features an alarm mode, sensor mode and stop watch mode. The instruction sheet explains how to use the magnifying lens, pop-up telescope and focused night vision beam. The XP-6 Spy Watch requires one CR2032 3V lithium button-cell battery to operate. The battery is included. The XP-6 Spy Watch will be packaged on a blister display card 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 XP-6 Spy Watch is a combination 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 XP-6 Spy Watch 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 XP-6 Spy Watch is classifiable under heading 9102 since it occurs last in numerical order of the competing headings. You have indicated in your letter that you believe the XP-6 Spy Watch is a toy. The National Import Specialist for toys has stated that the XP-6 Spy Watch is a working, functional watch classifiable in Chapter 91 as a watch. The applicable subheading for the Wild Planet XP-6 Spy Watch 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 XP-6 Spy Watch will be 9102.12.20, 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. 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