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NY 891971




November 22, 1993

CLA-2-S:N:N8:344 891971

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.12.40; 9102.12.80

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway - 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a child's novelty wrist watch from China.

Dear Mr. Eisen:

In your letter of November 2, 1993, on behalf of Tara Toy Corporation, you requested a tariff classification ruling on a child's novelty wrist watch.

The submitted sample, "Woodman's Watch," is battery powered, with an opto-electronic display. The article features a plastic case incorporating a compass component, an opto-electronic watch face component and a circular magnifying glass component. The watch case component and magnifying glass component are each attached to the plastic case by means of a swivel hinge which enables the watch face to be placed over the compass and the magnifying glass component over the watch face. The item features a plastic band with a velcro closure.

The essential character of this article is derived from the watch component.

The applicable subheading for the "Woodman's Watch" will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches...battery powered...with opto-electronic display only. The rate of duty will be 3.9% on the movement plus 5.3% on the battery.

The applicable subheading for the plastic wristband is 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80...whether or not attached to such watches at the time of entry: other. The rate of duty will be 3.9%.

Your sample is being returned as requested.

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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