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NY B80367




December 27, 1996

CLA-2-91:RR:NC:2:233 B80367

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.12.80; 9102.12.40

Astra Galins
Cyrk, Inc.
3 Pond Road
Gloucester, MA 01930

RE: The tariff classification of an LCD watch and pouch from China.

Dear Sirs:

In your letter dated December 11, 1996, you requested a tariff classification ruling.

The submitted sample with your inquiry is a battery powered liquid crystal display (LCD) watch in a platic case with a plastic band. The watch will be packaged in a pouch and imported as a single unit. The pouch measures approximately 6 inches long by 6 inches wide when it is open. When folded, it is approximately 3 inches wide. It is made of a man-made fabric and features a strip of fabric with a snap to secure the watch in place inside the pouch. A zipper secures the pouch closed. The watch and the pouch will have the Pepsi logo on it. Your sample is being returned as requested.

The applicable subheading for the watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for "Wrist watches, pocket watches and other watches, . . . : Wrist watches, electrically operated, . . .: With opto-electronic display only: Other". The rate of duty will be 2.3 percent on the movement and case + 3.2 percent on the battery. Effective January 1, 1977, the rate of duty will be 1.6 percent on the movement and case + 2.1 percent in the battery. The applicable subheading for the plastic strap will be 9102.12.4000, HTS, which provides for "Wrist watches, . . .: With opto-electronic display only: Straps, bands or bracelets . . .: Other". The rate of duty will be 2.3 percent ad valorem. Effective January 1, 1977, the rate of duty will be 1.6 percent ad valorem.

The pouch shall be classified with the watch in accordance with General Rule of Interpretation 5.(a), HTSUS, which states: Camera cases, musical instrument cases, gun cases, drawing cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character .

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.

Sincerely,

Roger J. Silvestri

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