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 > 2006 NY Rulings > NY N003408 - NY N003588 > NY N003512

Previous Ruling Next Ruling
NY N003512




December 5, 2006

CLA-2-91:RR:NC:MM:114 N003512

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9102.12.80, 9102.12.40

Mr. Ned Marshak
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue
25th Floor
New York, NY 10022-4877

RE: The tariff classification of the Polar AW200 activity watch from Finland

Dear Mr. Marshak:

In your letter dated November 16, 2006, on behalf of Polar Electro of Lake Success, New York, you requested a tariff classification ruling.

The activity watch, the Polar AW200, is a combination wrist watch, barometer, altimeter, and thermometer. A sample of the activity watch was furnished to this office and is being returned as requested.

The Polar AW200 contains an LCD display, a backlight and is battery operated. There are the following modes: time, barometer, altimeter, temperature, and action modes. It displays the time of day, the date, the surrounding temperature and air pressure (barometer), the altitude and other factors. The literature indicates that the Polar AW200 activity watch is designed to be worn on the wrist of the user. The submitted sample is water resistant up to 50 meters. The case and the case back of the Polar AW200 are composed of stainless steel and the strap is composed thermoplastic polyurethane and glass fiber strengthened ABS plastic.

Classification of merchandise under the Harmonized Tariff Schedule of the Untied States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The Polar AW200 is a composite article that is classifiable under more than one heading, each of which is equally specific. It is the opinion of this office that there is no essential character for this composite good. Accordingly, the Polar AW200 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), it is classifiable under heading 9102, since it occurs last in numerical order of the competing headings.

The applicable subheading for the Polar AW200 activity watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 strap for the Polar AW200 activity watch will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches, electrically operated, whether or not incorporating a 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, other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Previous Ruling Next Ruling

See also: