The tariff classification of a quartz analog wrist watch from China

N160497 April 26, 2011 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9102.11.10 Ms. Jacqueline Simpson JAV International 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a quartz analog wrist watch from China Dear Ms. Simpson: In your letter dated April 12, 2011, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. A sample of the wrist watch was submitted with your letter and will be returned as requested. The sample, style number EGA72B, is identified as a quartz analog plated case wrist watch. The watch has an oval case and a link bracelet, which are accented with rhinestones. The watch is constructed of iron plated gold case, 0.4 micron titanium nitride, plus 0.1 micron gold, plus 0.01 micron rhodium under the stone area. The underplating material is made of brass. You state that the movement will be made in Japan. The case, the bracelet and the battery will be made in China. The wrist watch will be assembled in China. The watch is battery operated and there are no jewels in the movement. The applicable subheading for the quartz analog wrist watch will be 9102.11.10, 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; with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated; with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6 percent ad valorem on the case plus 14 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