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NY J85623




June 23, 2003

CLA-2-91:RR:NC:MM:114 J85623

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.12.80; 9102.12.20; 9006.53.0070

Ms. Amy Schmerl
Wild Planet Toys, Inc.,
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of the Wild Planet Explorer’s Watch and Spy Wrist Cam from China

Dear Ms. Schmerl:

In your letter dated June 5, 2003, you requested a tariff classification ruling on the Wild Planet Explorer’s Watch and Spy Wrist Cam from China. Samples of the Wild Planet Explorer’s Watch and Spy Wrist Cam were submitted with the ruling request.

The submitted item number 11318 is identified as the Wild Planet Explorer’s Watch. The submitted Wild Planet Explorer’s Watch is a battery-operated digital combination watch, compass, thermometer, and signal mirror housed in a gray and silver colored plastic case. The watch features a liquid crystal display (LCD), an alarm, a magnifying lens and a stopwatch. The watch has a nylon strap with a sliding plastic loop. The strap features a hook and loop closure. The LCD display features the hour, minute, second, month and day in the normal time mode. The alarm bell will be displayed in the top right corner when the alarm is turned on, and the lap time will be displayed when the stopwatch is running. On the right side of the housing are three function buttons that are for setting, adjusting, resetting and mode. The instruction sheet explains how to use the compass. The user is instructed to lift up the magnifying lens, hold the Explorer’s Watch level and still with the compass facing upwards, wait until the compass stops spinning, and read the direction. The thermometer features a temperature range of minus 20 degrees to 50 degrees Centigrade. The Explorer’s Watch requires one LR1120 (LR55) button-cell battery to operate. One button-cell battery is included. The Wild Planet Explorer’s Watch is packaged in a cardboard box ready for retail sale.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The digital combination watch, compass, thermometer, and signal mirror 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 digital combination watch, compass, thermometer, and signal mirror 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 competing headings.

The submitted item number 70060 is identified as the Wild Planet Spy Wrist Cam. The submitted Wild Planet Spy Wrist Cam is a wrist-mounted fixed focus 35 mm camera without a flash unit. The camera features a plastic adjustable wrist strap that is permanently attached to the camera body. The instruction sheet indicates that the camera is designed to work best in outdoor daylight. The product information for the Wild Planet Spy Wrist Cam recommends using 200 speed film for outdoor use and 400 or 800 speed film for indoor use. A single roll of Kodak 35 mm 400 speed color print film with 24 exposure is included. The camera takes two pictures per frame. The instruction sheet for the Spy Wrist Cam explains how to load the camera with film, how to operate and how to remove film from the camera. The camera requires 4 AAA batteries to operate. The batteries are not included. The Wild Planet Spy Wrist Cam is packaged in a cardboard display box ready for retail sale.

You have indicated in your letter that you believe the Wild Planet Explorer’s Watch and Spy Wrist Cam are toys. The Wild Planet Explorer’s Watch and Spy Wrist Cam are totally functioning items with a theme motif. Therefore, Customs does not consider these items toys for tariff classification purposes. It is the opinion of Customs that the Wild Planet Explorer’s Watch is classifiable under heading 9102, and the Spy Wrist Cam is classifiable under heading 9006.

The applicable subheading for the Wild Planet Explorer’s Watch will be 9102.12.80, 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 nylon strap for the Wild Planet Explorer’s Watch will be 9102.12.20, 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; of textile material or of base metal, whether or not gold- or silver-plated. The rate of duty will be free.

The applicable subheading for the Wild Planet Spy Wrist Cam will be 9006.53.0070, HTS, which provides for photographic (other than cinematographic) cameras; other cameras; other, for roll film of a width of 35 mm; other; 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 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,

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