CLA-2 CO:R:C:T 089584jlj
Mr. Samir Chatterji, Proprietor
65 1/A Ray Bahadur Road,
Calcutta 700 034
RE: Classification of Leather Watch Straps
Dear Mr. Chatterji:
On May 18, 1991, you requested a tariff classification for
certain leather watch bands which you plan to export to the
United States. You submitted descriptive literature along with
You also inquired about information on the value or the
quantity of watch straps imported into the United States from
various countries. Such information is available from the
Department of Commerce, 14th Street and Constitution Avenue N.
W., Washington, D. C. 20230.
You manufacture leather watch straps. You are considering
exporting them to the United States for sale. You may also ship
such watch bands to the United States from China, Thailand, Japan
and Hong Kong, as well as India. You would like to know the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) tariff classification and the duty rates applicable for
the various countries.
What is the correct HTSUSA classification for this
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
Heading 9113, HTSUSA, covers watch straps, watch bands and
watch bracelets, and parts thereof. Note 2 of Chapter 91 states
2. Watch straps, watch bands and watch bracelets entered
with the wrist watches and of a kind normally sold
therewith, whether or not attached, are classified with
the watch in heading 9101 or 9102. Otherwise, watch
straps, watch bands and watch bracelets shall be
classified in heading 9113.
Subheading 9113.90.8000, HTSUSA, provides for watch straps,
watch bands and watch bracelets, and parts thereof: other: other.
Inasmuch as leather watch bands are not more specifically
provided for, they are classfied in this subheading pursuant to
GRI 1, HTSUSA.
Leather watch bands are classified under subheading
9113.90.8000, HTSUSA. For Column I countries like Taiwan, Japan
and Hong Kong the duty rate is 2.8 percent ad valorem. Countries
such as India and Thailand are eligible for duty-free entry under
the Generalized System of Preferences (GSP) if all the
requirements of the GSP are met.
John Durant, Director
Commercial Rulings Division