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NY G80397




August 21, 2000

CLA-2-91:RR:NC:MM:114 G80397

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.11.10; 7117.19.9000

Mr. Arlen T. Epstein
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of quartz analog wrist watch and bracelet

Dear Mr. Epstein:

In your letter dated August 9, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling on a quartz analog wrist watch and bracelet. A sample of the wrist watch and bracelet were submitted with the ruling request.

The submitted item number PP 206572 is identified as the Two Tone Heart Bracelet Watch Gift Set. The submitted sample consists of a wrist watch and matching bracelet. The watch is a women’s battery operated quartz analog wrist watch in an oval shiny silver-plated metal alloy case with shiny gold-plated accents and crown. The watch case has a stainless steel case back. The watch features a bracelet that is constructed of linked alloy metal silver tone hearts. Each heart has a shiny gold tone center and a brass clasp. You have stated in your letter that the case and bracelet are constructed of metal alloy plated with .10–.15 microns of PCP and .25 microns of 23 carat gold, with a +/- 20 percent variation, and an underplate of 10 microns of copper and 2-3 microns of Miralloy 843 (bronze). The watch crown is plated with 1 micron of 16/23 carat gold, with a +/- 20 percent variation. There are no jewels in the movement. The face of the watch features the traditional Arabic numbers 3, 6, 9 and 12 around the periphery corresponding to the hours of the day. The watch features an oval silver colored dial with gold tone numbers and gold tone hour, minute and second hands.

The watch will be imported with a matching bracelet. The bracelet is constructed of linked alloy metal silver tone hearts. Each heart has a shiny gold tone center and a brass clasp. You have indicated in your letter that Avon Products, Inc. contemplates importing the watch and matching bracelet from China. The submitted watch and bracelet are packaged together in a hinged paperboard box. The hinged box is packed for retail sale in a cardboard box. For tariff classification purposes the wrist watch and bracelet 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. 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 bracelet 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.

Your sample is being returned as requested.

The applicable subheading for the wrist watch will be 9102.11.10, 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; with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated; with gold- or silver-plated case. The rate of duty will be 44 cents each plus 6 percent ad valorem on the case plus 14 per cent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery.

The applicable subheading for the bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry; of base metal, whether or not plated with precious metal; other; other; other. The rate of duty will be 11 percent ad valorem.

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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