The tariff classification of quartz digital wrist watches and stuffed toys from China

NY L82786 March 9, 2005 CLA-2-91:RR:NC:MM:114 L82786 CATEGORY: Classification TARIFF NO.: 9102.12.40; 9102.12.80; 9503.41.0000 Mr. Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of quartz digital wrist watches and stuffed toys from China Dear Mr. Troy: In your letter dated February 17, 2005, you requested a tariff classification ruling on quartz digital wrist watches and stuffed toys from China. Three samples of the watches and three samples of the stuffed toys were submitted with the ruling request. The submitted watches and stuffed toys, identified in your ruling request as item number C017FA01734, are described as Kids’ LCD Watches with Plush Toys. You have stated in your letter that the items will be marketed to your customers at various holidays throughout the year. Specifically, you have submitted samples of watches and toys with a Christmas, a Halloween and an Easter theme. Each watch will be imported and sold with a stuffed toy with the same holiday theme. The watch and stuffed toy will be packaged together in a cardboard display box. For tariff classification purposes the wrist watch and stuffed toy are not considered to be a set and will be classified accordingly. The submitted wrist watch and stuffed toy 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 stuffed toy 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 wrist watch and stuffed toy must be classified separately. The submitted watch and stuffed toy with the Christmas theme, bar code number 8 429826 060302, consists of a child’s digital watch with a plastic green band and plastic watch case in the shape of Santa Claus. The provided wrist watch contains a battery-operated electronic watch movement with a liquid crystal display (LCD) located in the center of the watch case. The LCD display features hour and minute. The stuffed plush toy bear is wearing a Santa hat and red bow tie. The submitted watch and stuffed toy with the Halloween theme, bar code number 8 429826 060333, consists of a child’s digital watch with a plastic purple band and round plastic watch case. The provided wrist watch contains a battery-operated electronic watch movement. The top of the watch case is in the shape of a jack-o-lantern and lifts to reveal the liquid crystal display (LCD) on the face of the watch. The LCD display features hour and minute. The stuffed plush toy witch is wearing a black hat, a black cape and an orange bow tie. The submitted watch and stuffed toy with the Easter theme, bar code number 8 429826 060364, consists of a child’s digital watch with a plastic blue band and plastic watch case in the shape of an Easter egg. The provided wrist watch contains a battery-operated electronic watch movement with a liquid crystal display (LCD) in the center of the watch case. The LCD display features hour and minute. The stuffed plush toy chick has yellow hair on the top of the head, an orange beak, orange feet, and a yellow bow tie. The National Import Specialist for toys has stated that the watches are working, functional watches classifiable in Chapter 91 as watches. The National Import Specialist for festive articles has stated that the stuffed toys are not considered festive and classifiable in Chapter 95 as stuffed toys. You have also asked for additional information. There are no quota restrictions or visa requirements for the quartz digital wrist watches and stuffed toys. Anti-dumping or countervailing duties are not applicable for these articles. The applicable subheading for the watches will be 9102.12.80, 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 opto-electronic display only; other. The rate of duty will be free. The applicable subheading for the plastic watch straps 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 stuffed toys will be 9503.41.0000, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof; stuffed toys and parts and accessories thereof. 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