NY 0870469 - The tariff classification of a rocket watch from China - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0870351 - NY 0870469 > NY 0870469

NY 870469

February 3, 1992

CLA-2-95:S:N:N3D:225 870469

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Ms. Cecilia Cormier
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a rocket watch from China

Dear Ms. Cormier:

In your letter dated January 7, 1992, you requested a tariff classification ruling.

A sample of the "James Bond Junior Rocket Watch", item number 7809, was submitted with your inquiry. The electronic wristwatch has an LCD digital display for time and date. The watch operates on button cell batteries which are included. The outer casing is made of plastic and the wristband is made of vinyl with a velcro closure. Behind the watch face is a target launcher in which plastic missiles may be inserted and fired by pressing down on the lever of the watch case. A spring, located inside the launcher, is the means by which the missile is projected. Four removable missiles are attached to the vinyl wristband.

This article constitutes a composite good with two applicable headings. Heading 9102 provides for wrist watches, pocket watches and other watches and heading 9503 provides for other toys. An essential character determination cannot be made. Therefore, classification is based on GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the case of the rocket watch the heading which occurs last is 9503 which provides for other toys.

The applicable subheading for the "James Bond Junior Rocket Watch", item number 7809, will be 9503.90.6000, Harmonized

Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

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

Previous Ruling Next Ruling