The tariff classification of a quartz analog wrist watch, ponytail holders and a backpack from China

N178497 August 24, 2011 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NOS.: 9102.11.45; 5609.00.4000; 4202.92.4500 Ms. Jacqueline Simpson JAV International 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a quartz analog wrist watch, ponytail holders and a backpack from China Dear Ms. Simpson: In your letter dated July 27, 2011, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. A sample of the quartz analog watch gift set was submitted with your letter and will be returned as requested. Item number FAR028B is identified as the Analog Watch and Butterfly Ponytail Holders Gift Set. The quartz analog wrist watch gift set consists of a wrist watch, six ponytail holders and a backpack. The watch is battery operated with a quartz analog movement and a plastic strap. The battery is included. The watch case is made of stainless steel. The back of the case is marked with the words Base Metal Bezel, Disney, Japan Movement. The butterfly ponytail holders are constructed of looped stretch cord made of textile fabric over elastomeric core. They are decorated with plastic butterflies. The bag is a child’s backpack constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment with no additional features. Two adjustable webbed straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. At the top of the bag there is a webbed loop for hanging from a hook or carrying by hand. The bag has a nylon zipper closure. It measures approximately 6.5” (W) x 7” (H) x 3.5” (D). The applicable subheading for the quartz analog wrist watch 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. The applicable subheading for the ponytail holders will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the backpack will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. 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