TARIFF NOS.: 9102.21.30, 9102.11.65, 9113.20.40
Mr. Paul Hegland
Mr. Vincent Bowen
White & Case
601 Thirteenth Street, N.W.
Suite 600 South
Washington, D.C. 2005-3807
RE: The tariff classification of watch bands from Switzerland
Dear Mr. Hegland and Mr. Bowen:
In your letter dated July 10, 2001, on behalf of Cartier, Inc., you requested a tariff classification ruling.
The watchbands for the Santos de Cartier watch models W20030C4, W20031C4, W20036R3, W20037R3, W20011C4, and W20012C4 are made of stainless steel and 18 carat gold. They are referred to as bimetallic bracelets and contain 26 links composed of stainless steel with 52 gold screws or 24 links composed of stainless steel with 48 gold screws. The watches have base metal cases. In general, the watches and watch bracelets will be imported together with the bracelet affixed to the watch. Occasionally, the bracelets will be imported separately as replacements for damaged bracelets. The Santos de Cartier watch is designed to evoke an aircraft fuselage by the use of the screws on the bezel and on the bracelet. The Santos de Cartier line includes various types of watches and watch bracelets. This ruling concerns only the watches listed above with watchcases of stainless steel and watch bracelets of stainless steel and gold as described.
To determine the classification of the watchbands it is necessary to classify the watches. The Santos de Cartier model W20036R3 has an automatic winding mechanical movement with 17 jewels and is classified under 9102.21, Harmonized Tariff Schedules of the United States. Models W20030C4, W20037R3, W20011C4 watches have battery operated quartz movements with seven jewels. Models W20031C4, and the W20012C4 have battery operated quartz movements with four jewels. The five watches with quartz movements are classified under 9102.11, Harmonized Tariff Schedules of the United States.
The bimetallic bracelets are a composite goods consisting of two materials, stainless steel and gold. The bracelets are described by more than one subheading, so they cannot be classified according to GRI 1. Because the watchbands contain both stainless steel and gold, GRI 3 applies. Under GRI 3 (b), goods are to be classified as if they consist of the material that gives them their essential character. We believe that the stainless steel portion of the watch bracelet imparts the essential character to the bracelet.
The applicable subheading for the Santos de Cartier model W20036R3 watches imported with bimetallic watchbands will be 9102.21.30, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, with automatic winding, having over one jewel but not over 17 jewels in the movement, with strap, band or bracelet of textile material or of base metal, whether or not gold- or silver-plated. The rate of duty will be $1.75 each plus 4.8 percent on the case plus 11.2 percent on the strap, band or bracelet.
The applicable subheading for the Santos de Cartier model W20030C4, W20037R3, W20011C4, W20031C4 and W20012C4 watches imported with bimetallic watchbands will be 9102.11.65, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, electrically operated, with mechanical display only, with strap, band or bracelet of textile material or base metal, whether or not gold- or silver-plated. The rate of duty will be 76 cents each plus 8.5 percent on the case plus 14 percent on the strap, band or bracelet plus 5.3 percent on the battery.
The applicable subheading for the Santos de Cartier model W20036R3, W20030C4, W20037R3, W20011C4, W20031C4 and W20012C4 watchbands imported separately will be 9113.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for watch straps, watch bands and watch bracelets, of base metal, whether or not gold- or silver-plated: straps, bands and bracelets: valued over $5 per dozen. The rate of duty will be 11.2 percent ad valorem.
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 212-637-7058.
Robert B. Swierupski