The tariff classification of children’s watches from China

N069068 July 24, 2009 CLA-2-91:OT:RR:E:NC:4:414 CATEGORY: Classification TARIFF NO.: 9102.11.45 Ms. Lisa R. Berg Global Logistics & Customs of Charleston, Inc. 107 Southern Blvd Suite 302 Savannah, GA 31405 RE: The tariff classification of children’s watches from China Dear Ms. Berg: In your letter dated July 20, 2009, on behalf of The Kids Watch Company LLC, you requested a tariff classification ruling. The children’s watches are featured in a catalog called The Kids Watch Company LLC. The wrist watches are battery operated with an analog movement. In a telephone conversation, you indicated that the watch movements have no jewels. On the face and the band of the watches, there are various drawings such as, dinosaurs, spaceships, helicopters, crayons, rainbow ponies, etc. The band is six centimeters wide and made of PVC plastic material. The watches have alloy buckles. The watch case and back are made of stainless steel. You have suggested in your letter that these watches should be classified as toys. The National Import Specialist for toys has stated that the watches are not principally designed for amusement. Rather they are functional watches providing the utilitarian purpose of telling time. Therefore, they are not classifiable in chapter 95 as toys. The applicable subheading for the children’s watches will be 9102.11.45, 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 only one jewel in the movement; other; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 2.8 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem 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