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NY L87303




September 16, 2005

CLA-2-91:RR:NC:MM:114 L87303

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9102.12.80, 9102.12.20, 8527.19.5035, 8518.30.2000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a digital watch, FM scanner/flashlight, and earphones from China

Dear Ms. De Silva:

In your letter dated September 1, 2005 you requested a tariff classification ruling on a Coleman watch with FM scanner, your reference number PP 300086. You indicated in a telephone conversation that the Coleman watch, the FM scanner and the earphones for the FM scanner will be imported together in a retail gift box for direct sale to the consumer. A sample of the watch, the FM scanner and the earphones were furnished with your request.

The watch is a battery operated digital watch with a liquid crystal display. It has a textile strap with a hook and loop closure, and is water resistant to 50 meters. The watch features the time display, an alarm, a chronographic mode and a temperature mode.

The FM scanner is a portable battery-operated FM auto scan radio and flashlight combination measuring approximately 3 inches long by 2 ΒΌ inches at its widest point with a clip on the back of the housing. This device is a composite machine incorporating a small light bulb at its apex and a frontal push-button light mechanism and a built-in FM radio with an earphone jack, buttons for resetting and scanning, and a dial for volume control.

The earphones are composed of plastic and consist of two ear buds, a cord and a pin plug.

The watch, the FM scanner and the earphones are not classified as a set for tariff classification purposes because these articles are not put together to meet a specific purpose or activity. Each item is separately classified under the appropriate tariff classification.

The applicable subheading for the digital 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 s stop watch facility, with opto-electronic display only, other. The rate of duty will be free.

The applicable subheading for the strap for the digital watch will be 9102.12.2000, 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 s stop watch facility, with opto-electronic display only, 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 FM scanner is a composite machine consisting of the FM radio, which is provided for in heading 8527, HTS, and the flashlight, which is provided for in heading 8513, HTS. Noting Legal Note 3 to Section XVI of the HTS, this office must determine the principal function of the composite machine. It is the opinion of this office that the FM scanner has no principal function. Accordingly, noting General Rule of Interpretation 3 c, the FM scanner is classified under the last tariff number that equally merits consideration.

The applicable subheading for the FM radio and flashlight combination will be 8527.19.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or producing apparatus or a clock, radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy; other; other; FM only or AM/FM only. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the earphones will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for headphones and earphones, whether or not combined with a microphoneother. The rate of duty will be 4.9 percent ad valorem.

The samples are being returned as requested.

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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