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HQ 560457



August 4,
1997
MAR-05 RR:TC:SM 560457 BLS

CATEGORY: MARKING

TARIFF NO.: Subheading 9111.90.70

Robert L. Eisen, Esq.
Claire R. Kelly, Esq.
Coudert Brothers
1114 Avenue of the Americas
New York, N.Y. 10036-7703

RE: Special marking requirements for watches; watch cases; Additional U.S. Note 4, Chapter 91, HTSUS; Subheading 9111.90.70

Dear Mr. Eisen and Ms. Kelly:

This is in reference to your letter dated May 6, 1997, on behalf of E. Gluck Corporation ("E. Gluck"), requesting a ruling concerning the special marking requirements under Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of the United States (HTSUS), as applied to certain watch cases. Samples are submitted with the request.

FACTS:

E. Gluck is an importer of mens' and ladies' musical quartz analog watches. The watch cases for these musical watches are made in China and comprised of a base metal plate, a circular stainless steel (or plastic) outer case back and a circular "transducer" (a device used to convert energy from one form to another). You state that the transducer is permanently affixed to the outer case back by means of a double-sided industrial adhesive tape specifically formulated for this application, and that the parts cannot be separated without considerable effort. It is also our understanding that the case back has six evenly spaced openings molded into the metal, and the transducer covers all six openings when it is affixed. An inspection of the sample confirms that the two parts are permanently affixed as represented.

When the case back is placed on the case (and the transducer and outer case back are pressed flush to the movement) the transducer element of the case back is able to
convert electrical signals from the movement in the watch into sound energy in order to provide the musical feature in the watch.

E. Gluck proposes to mark the watch cases "E. Gluck Corp., China" on the inside of the case back (on the transducer portion or inner case back) by means of a permanent indelible ink stamp.

ISSUE:

1) Whether the proposed marking satisfies the special marking requirements under Additional U.S. Note 4, Chapter 91, HTSUS ("Additional U.S. Note 4").

LAW AND ANALYSIS:

Additional U.S. Note 4 requires that any watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping, or mold-marking (either indented or raised), as specified in the provisions of this note.

Paragraph (c) of Additional U.S. Note 4 requires that watch cases shall be marked on the inside or outside of the back cover to show the name of the country of manufacture, and the name of the manufacturer or purchaser. The country of manufacture in these requirements refers to where the cases are manufactured rather than where the watch was made. The special marking must be accomplished by one of the methods specified in the Note.

Part 134, Customs Regulations (19 CFR Part 134), which implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304, also incorporates the special marking requirements under Chapter 91. Specifically, section 134.43(b), (19 CFR 134.43(b)), in conjunction with section 11.9, (19 CFR 11.9), provides that watches must be marked in accordance with the special marking requirements set forth in Additional U.S. Note 4. This marking is, however, mandatory. The Customs Service has no authority for granting exceptions to the special marking requirements for watches.

You believe that when permanently affixed to the case back, the transducer becomes a component of the case back, which is now comprised of two parts, the outer
portion of the back and the inner transducer portion of the back. Therefore, you believe that the proposed marking "E. Gluck Corp., China", on the transducer, which you consider to be a portion of the back case, by means of a permanent indelible ink stamp, satisfies the requirements of Additional U.S. Note 4.

Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness, function and purpose in relation to the article in which it is designed to serve. Kores Manufacturing Inc. v. United States, 3 CIT 178, 179 (1982), aff'd, 4 ITRD 1866 (CAFC 1983). We find that the transducer element, which is permanently affixed to the outer case back, forms an integral part of the watch case back and therefore the case. Based upon the facts, the transducer acts to protect the watch case from dust, water, debris, etc., by covering the six openings in the case back. It is also integral to the proper functioning of the case as it and the outer case back, by pressing the transducer against the watch movement, provides the sound energy for the watch. As part of the case back, the transducer is classifiable under subheading 9111.90.70, Harmonized Tariff Schedule of the United States (HTSUS), as other parts of watch cases.

Accordingly, since the transducer is considered part of the case back, Additional U.S. Note 4 may be satisfied in this case by the marking "E. Gluck Corp., China" on the transducer portion of the watch case (or inner case back) by means of a permanent indelible ink stamp.

HOLDING:

A transducer permanently affixed to the outer case back of a watch is considered part of the case back and is classifiable under subheading 9111.90.70, HTSUS, as other parts of watch cases. Therefore, the marking "E. Gluck Corp., China" on the transducer portion of the watch case (inner case back) by means of a permanent indelible ink stamp, indicating the purchaser and country of origin of the watch case, satisfies the marking requirements of Additional U.S. Note 4, HTSUS.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. 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,

John
Durant, Director
Tariff

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