The tariff classification of wrist watches from Japan

N284029 March 29, 2017 CLA-2-91:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9102.11.10 Ms. Jane Blonshteyn M. Z. Berger & Company 29-76 Northern Blvd. Long Island City, NY 11101 RE: The tariff classification of wrist watches from Japan Dear Ms. Blonshteyn: In your letter dated February 27, 2017 you requested a tariff classification ruling on two wrist watches. Samples were furnished to this office and are being returned as requested. The wrist watches, style numbers IN015G and GENWM4022LS, have battery operated quartz analog movements which contain no jewels. The movements are made in Japan and the cases and bracelets are made in China. Style number IN015G is a wrist watch with an alloy case and alloy watch bracelet. The alloy case and the alloy bracelet are flash acid gold plated. You state that flash acid gold plating consists of dipping the components into a plating solution which contains real gold. There is no micron thickness of gold on the case and bracelet. Style number GENWM4022LS is a wrist watch with an alloy case and alloy watch bracelet. The alloy case and the alloy bracelet are plated with imitation gold. You state that the imitation gold plating solution has zero gold substance. The applicable subheading for wrist watch style IN015G, will be 9102.11.10, 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 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 on the case plus 14 percent on the strap, band or barcelelt plus 5.3 percent on the battery. We are unable to issue a ruling on style GENWM4022LS at this time because we require additional information. You indicate in your letter that this watch case and watch bracelet are plated with imitation gold and that imitation gold has zero gold substance. What combination of metals are used to plate this watch? In other words, what combination of metals are used in the plating solution to give this watch its gold color, although containing zero gold substance? 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 https://hts.usitc.gov/current. 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 barbara.j.kiefer@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division