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NY L86761




August 5, 2005

CLA-2-91:RR:NC:MM:114 L86761

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.91.20

Mr. Charles K. Schmauder
J.M. Rodgers Co., Inc.
20 North Central Avenue
Valley Stream, New York 11580

RE: The tariff classification of a Stop Watch Whistle from Hong Kong or China

Dear Mr. Schmauder:

In your letter dated July 20, 2005, on behalf of Sportcraft Ltd., you requested a tariff classification ruling on a Stop Watch Whistle. Photos of the Stop Watch Whistle were submitted with the ruling request.

The Stop Watch Whistle, item number 12600, is a stop watch with a whistle built into the top of the item. The entire article measures approximately 3 inches in height and 2½ inches in length. The Stop Watch Whistle is designed primarily for referees for soccer, lacrosse, hockey and basketball and is worn on the fingers. You indicate in your letter that the stop watch is valued at $2.50, the whistle at $0.25 and the finger grip at $0.60.

The Stop Watch Whistle contains a battery-operated electronic watch movement with a liquid crystal display and requires two button cell batteries to operate. The article is made of polypropylene with a polyurethane coated base for the area that encircles the fingers. The essential character of this composite article is derived from the stop watch.

The applicable subheading for the Stop Watch Whistle will be 9102.91.20, 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; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 per cent ad valorem on the battery.

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,


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