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HQ 089584

October 9, 1991

CLA-2 CO:R:C:T 089584jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 9113.90.8000

Mr. Samir Chatterji, Proprietor
Shuvam Exports,
65 1/A Ray Bahadur Road,
Calcutta 700 034
India

RE: Classification of Leather Watch Straps

Dear Mr. Chatterji:

On May 18, 1991, you requested a tariff classification for certain leather watch bands which you plan to export to the United States. You submitted descriptive literature along with your inquiry.

You also inquired about information on the value or the quantity of watch straps imported into the United States from various countries. Such information is available from the Department of Commerce, 14th Street and Constitution Avenue N. W., Washington, D. C. 20230.

FACTS:

You manufacture leather watch straps. You are considering exporting them to the United States for sale. You may also ship such watch bands to the United States from China, Thailand, Japan and Hong Kong, as well as India. You would like to know the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) tariff classification and the duty rates applicable for the various countries.

ISSUE:

What is the correct HTSUSA classification for this merchandise?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes.

Heading 9113, HTSUSA, covers watch straps, watch bands and watch bracelets, and parts thereof. Note 2 of Chapter 91 states as follows:

2. Watch straps, watch bands and watch bracelets entered with the wrist watches and of a kind normally sold therewith, whether or not attached, are classified with the watch in heading 9101 or 9102. Otherwise, watch straps, watch bands and watch bracelets shall be classified in heading 9113.

Subheading 9113.90.8000, HTSUSA, provides for watch straps, watch bands and watch bracelets, and parts thereof: other: other. Inasmuch as leather watch bands are not more specifically provided for, they are classfied in this subheading pursuant to GRI 1, HTSUSA.

HOLDING:

Leather watch bands are classified under subheading 9113.90.8000, HTSUSA. For Column I countries like Taiwan, Japan and Hong Kong the duty rate is 2.8 percent ad valorem. Countries such as India and Thailand are eligible for duty-free entry under the Generalized System of Preferences (GSP) if all the requirements of the GSP are met.

Sincerely,

John Durant, Director
Commercial Rulings Division

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