The tariff classification of the My Watch Kit from China

NY M84877 July 21, 2006 CLA-2-91:RR:NC:MM:114 M84877 CATEGORY: Classification TARIFF NO.: 9102.11.25 Mr. Stuart J. Kerzner Watch Kit Corporation 20201 NE 15th Ct. Miami, FL 33179 RE: The tariff classification of the My Watch Kit from China Dear Mr. Kerzner: In your letter dated June 26, 2006 you requested a tariff classification ruling. A sample of the My Watch Kit was furnished with your letter. The My Watch Kit is an unassembled analog watch consisting of the following components: a watch case, a quartz movement with no jewels, a battery, a nylon watch strap, two analog watch dials in different colors, various small parts such as the winding stem, the crown, small screws, the hour, minute and second hands, and tools consisting of a mini screwdriver, a setting tool, tweezers and a magnifier. The watch is assembled from the various components using the tools and magnifier. You have indicated that the product will be sold to toy retailers and you suggest that the My Watch Kit is classified as a toy. This office discussed the My Watch Kit with the National Import Specialist responsible for toys. The My Watch Kit is not considered to be an educational toy of chapter 95, HTSUS, because it is not designed for amusement. The My Watch Kit is a set for tariff purposes and the watch imparts the essential character of this set. General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) is noted. The applicable subheading for the My Watch Kit will be 9102.11.25, Harmonized Tariff Schedule of the United States (HTSUS), 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 one jewel in the movement, with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated, other. The rate of duty will be 40 cents each plus 8.5 percent on the case plus 14 percent on the strap, band or bracelet plus 5.3 percent on the battery. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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