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NY F82327




February 2, 2000

CLA-2-91:RR:NC:MM:114 F82327

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.11.45; 4420.90.6500

Ms. Lauren Hong
The Disney Store, Inc.
101 North Brand Boulevard
Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of quartz analog wrist watch and wooden box lined with textile fabric

Dear Ms. Hong:

In your letter dated January 11, 2000, you requested a tariff classification ruling on a quartz analog wrist watch and wooden box lined with textile fabric. A sample of the Disney Kiss Sleeping Beauty and Prince Watch in a wooden box lined with textile fabric was submitted with the ruling request.

The submitted item number 20562 is identified as the Disney Kiss Sleeping Beauty and Prince Watch in a fabric lined wooden box. The Disney Kiss Sleeping Beauty and Prince Watch is a battery operated quartz analog wrist watch in an oval shiny brass case with a stainless steel back. There are no jewels in the movement. The watch features a shiny brass link bracelet with a clasp. The face of the watch has a picture of Disney’s Prince Phillip kissing Sleeping Beauty. The face of the watch features the traditional Arabic number 12 and small diamond shaped designs depicted at the 3, 6 and 9 positions around the periphery corresponding to the hours of the day. The watch has an oval shaped brass dial with brass hour, minute and second hands. You have stated in your letter that the country of origin of the movement and battery is Japan. You have indicated that the country of origin of the case, bracelet, hands and dial is China.

The watch is enclosed in a polished wooden box. The top of the box has a picture of Disney’s Prince Phillip kissing Sleeping Beauty. The inside is lined with pink textile fabric and contains a small pillow cushion. The watch is fastened around the pillow cushion to secure the watch in the box. The box contains a Limited Warranty and Disney Sleeping Beauty and Prince Watch Certificate of Authenticity. For tariff classification purposes the wrist watch and wooden box are not considered to be a set and will be classified accordingly.

The submitted items are classifiable under two separate headings or subheadings of the tariff. General Rules of Interpretation (GRI) 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The submitted items fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The wrist watch and wooden box do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b) the items must be classified separately.

The submitted item number 20562 consists of the Disney Kiss Sleeping Beauty and Prince Watch in a fabric lined wooden box. GRI 5(a) states that certain cases and similar containers which are “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”. GRI 5 does not apply to the box. The items are classified separately.

Your sample is being returned as requested.

The applicable subheading for the Disney Kiss Sleeping Beauty and Prince Watch will be 9102.11.45, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with mechanical display only; having no jewels or only one jewel in the movement; other; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 2.8 per cent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery.

The applicable subheading for the fabric lined wooden box will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry and similar articles, of wood; other; jewelry boxes and similar boxes, cases and chests, all the foregoing of wood; lined with textile fabrics. The rate of duty will be free.

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 Barbara Kiefer at 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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