United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G84446 - NY G84533 > NY G84496

Previous Ruling Next Ruling
NY G84496





November 28, 2000

CLA-2-91:RR:NC:MM:114 G84496

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.12.80; 9102.12.40

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
Counselors At Law
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of combination digital wrist watch and FM radio

Dear Ms. Wierbicki:

In your letter dated November 14, 2000, you requested a tariff classification ruling on a combination digital wrist watch and FM radio. A sample of the combination digital wrist watch and FM radio was submitted with the ruling request.

The submitted item number PP 197129 is identified as a FM Radio Digital Sports Watch. The combination article consists of a quartz digital wrist watch and FM radio in a round black plastic case. The watch is a battery-operated electronic watch movement with a liquid crystal display (LCD) in a plastic case with a plastic strap. The watch movement is made in China. The display features hour, minutes, seconds and day of the week. The watch has an alarm and a chronograph function. According to the instruction sheet for the digital watch, the user must unscrew the whole caseback to replace the 1.5V button cell battery. According to the instruction sheet for the FM radio, the user must switch the knob from “OFF” mode to “ON” mode to turn the radio on. The FM Radio Digital Sports Watch will be imported and sold with a set of earphones for listening to the radio. The earphone jack is located on the left side of the plastic case. According to the instruction sheet for the radio, the user must unscrew the battery door to replace the 3V button cell battery. The FM Radio Digital Sports Watch is packed in a cardboard box ready for retail sale. You have indicated that Avon Products, Inc., contemplates importing the FM Radio Digital Sports Watch from China.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The combination digital wrist watch and FM radio is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination digital wrist watch and FM radio will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. Applying GRI 3(c), the merchandise is classifiable under heading 9102 since it occurs last in numerical order of the two competing headings.

Your sample is being returned as requested.

The applicable subheading for the FM Radio Digital Sports Watch will be 9102.12.80, 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 opto-electronic display only; other. The rate of duty will be free.

The applicable subheading for the plastic watch strap will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTS), which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. 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,

Previous Ruling Next Ruling

See also: