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 > 1995 HQ Rulings > HQ 957171 - HQ 957246 > HQ 957242

Previous Ruling Next Ruling
HQ 957242





March 7, 1995

CLA-2 CO:R:C:M 957242 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9113. 90. 80

Ms. Andrea Abraham,
Director of International Traffic
The Forschner Group, Inc.
One Research Drive
P.O. Box 874
Shelton, CT 06484-0874

RE: Leather watch band, Combination leather/nylon watch band; EN VIII to 3(b) , HQRLs 089584 and 951467

Dear Ms. Abraham:

This is in response to your letter of October 28, 1994, requesting a ruling concerning the classification of a leather watch band and a combination leather/nylon watch band under the Harmonized Tariff Schedule of the United States (HTSUS). Samples of each were provided for our examination.

FACTS:

Both bands are composed of two straps. Each strap is made to be attached to a watch by placing spring bars through the proper end and then attaching the spring bar to the lugs of a watch case. The other end of the straps contain either a metal buckle or a strip containing several perforations. The band is secured to the wrist by placing the buckle of one strap into the proper perforation of the other.

All submitted straps contain between 60 and 70 percent leather. Those with a nylon component, contain between 25 and 35 percent nylon webbing. Of the straps composed of both nylon and leather, the leather portion forms the ends that attach to the watch as well as the buckle and perforation ends.

ISSUE:

What is the classification of the leather and combination leather/nylon watch bands?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires.

The subheadings under consideration are as follows:

9113.90.40 Watch straps, watch bands and watch bracelets, and parts thereof: Other: Of textile material

9113.90.80 Watch straps, watch bands and watch bracelets, and parts thereof: Other: Other

The all leather band is described by subheading 9113.90.80, HTSUS. See Headquarters Ruling Letters 089584, dated October 9, 1991, and 951467 dated June 26, 1992, classifying leather watch straps under subheading 9113.90.80, HTSUS.

Inasmuch as the leather/textile watch band is a composite good consisting of leather and textile material, and is described by more than one subheading, it cannot be classified according to GRI 1. When goods cannot be classified by applying GRI 1, and if the subheadings and legal notes do not otherwise require, the remaining GRI's are applied.

GRI 2 (b) states, in pertinent part, that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. Therefore, because the leather/nylon watch band contains both leather and textile materials, GRI 3 applies.

GRI 3 states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

We are of the opinion that each subheading refers to part only of the article in question. Subheading 9113.90.40, HTSUS, refers to the textile portion of the watch band and subheading 9113.90.80, HTSUS, refers to the leather portion. Therefore, the subheadings are considered equally specific and GRI 3(b) must be applied.

GRI 3 (b) states in pertinent part that:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN VIII to GRI 3(b), pg. 4, states that:
the factor which determines essential character will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

We find that the leather portion of the band imparts the article's essential character. From examination, it appears that the leather portion provides the connection between the watch case and the band as well as the buckle which secures the watch to a wrist. Additionally, the leather provides the greatest bulk, and quantity of the article. All submitted straps are predominately leather, containing between 60 and 70 percent and between 25 and 35 percent nylon. Therefore, the leather/nylon band is classifiable under subheading 9113.90.80, HTSUS, as other watch bands.

HOLDING:

Both the leather and leather/nylon bands are classifiable under subheading 9113.90.80, HTSUS, which provides, in pertinent part for, other watch bands. Goods classifiable under this provision are subject to a column one duty rate of 2.6% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: