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NY 862596

May 9, 1991

CLA-2-:91:S:N:N3G:344 862596

CATEGORY: CLASSIFICATION MARKING

TARIFF NO.: 9102.91.40; 9102.11.45; 9802.00.8060

Mr. Norman Rosskothen
Desco International, Inc.
258 Harvard Street, Suite 318
Brookline, MA 02146-2904

RE: The tariff classification of a ring watch and a wrist watch from Hong Kong.

Dear Mr. Rosskothen:

In your letter of April 18, 1991, you requested a tariff classification ruling on a wrist watch and a ring watch.

Item #1 is a quartz analog battery operated ring watch in a base metal case with a plastic band. The 561.101 calibre movement consists of Swiss made parts, contains one jewel and is assembled in Hong Kong. The battery is made in the U.S.A.

The applicable subheading for the ring watch will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other wrist watches, whether or not incorporating a stop watch facility: other: battery powered: other: having no jewels or only one jewel in the movement. The rate of duty will be 40 cents each plus 6% on the case (including the plastic ring band) plus 5.3% on the battery.

Item #2 is a quartz analog battery operated wrist watch in a plastic case with a plastic wrist band. The 561.101 calibre movement consists of Swiss made parts, contains one jewel and is assembled in Hong Kong. The battery is made in the U.S.A.

The applicable subheading for the quartz analog plastic wrist watch will be 9102.11.45, HTS, which provides for wrist watches, battery powered, 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% on the case plus 2.8% on the strap, band or bracelet plus 5.3.% on the battery.

As indicated above, the batteries for both the wrist watch and the ring watch are made in the United States. The U.S.-made batteries will be entitled to a duty exemption under subheading 9802.00.8060, HTS. As per Note 4(b), Chapter 98, Subchapter II, if the imported article is subject to a specific or compound rate of duty (your watches are subject to a compound rate of duty), the total duties shall be reduced in such proportion as the cost or value of such products of the United States bears to the full value of the imported article.

You indicate in your letter that you plan to mark these watches on the back cases with the words "Swiss Parts" "Assembled in Hong Kong." This marking satisfies the country of origin marking of Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), as amended. However, these watches will also be subject to the Special Marking Requirements of U.S. Note 4, Chapter 91, HTS, as follows:

(a) Watch movements shall be marked on one or more of the bridges or top plates to show:

(i) the name of the country of manufacture; (ii) the name of the manufacturer or purchaser; and (iii) in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings.

(b) Watch cases shall be marked on the inside or outside of the back to show:

(i) the name of the country of manufacture; and (ii) the name of the manufacturer or purchaser.

Please be advised that no exceptions or waivers of the Special Marking Requirements are permitted. Customs Regulation 11.9(a) specifies that watches are not to be released for consumption until marked in exact compliance with the requirements of U.S. Note 4, Chapter 91, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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