The tariff classification of a wrist watch from Japan

N186336 October 7, 2011 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9102.11.25 Ms. Cynthia Ulrich Fossil Retrodome 10615 Sanden Dr. Dallas, TX 75238 RE: The tariff classification of a wrist watch from Japan Dear Ms. Ulrich: In your letter dated September 15, 2011 you requested a tariff classification ruling. You submitted a sample of a wrist watch and it is being returned to you as requested. Item MK09-258 is a prototype sample of a wrist watch. The watch case of the prototype is composed of stainless steel. The movement, which is not present in the watch because it is a prototype, would be an analog quartz movement with no jewels. The band on the MK09-258 is composed of base metal. The base metal links of the band are covered with lime green colored polyurethane. You suggest classification of the wrist watch under subheading 9102.11.45, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: other: other. We disagree with your suggested classification. The structure of the watch band is imparted by the base metal portion of the band and the closure of the band is composed of base metal. The base metal portion of the watch band is valued at a higher value than the polyurethane portion of the band, and the base metal portion weighs more than the polyurethane portion. For these reasons, the watch band is considered to be a base metal watch band for tariff classification purposes. The applicable subheading for item MK09-258 will be 9102.11.25, HTSUS, which provides for 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: 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