CLA-2-42:RR:NC:TA:341 K89720

Mr. Rolando Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of a card case with watch from China.

Dear Mr. Portal:

In your letter dated September 16, 2004, you requested a tariff classification ruling.

A sample of style 284533 has been submitted. The item consists of a “Buxton” card case of 100% leather and a removable metal money clip with quartz watch. The card case measures approximately 3 ¾”(W) x 3”(H) designed to hold business/ID cards. You have indicated that you consider the card case and clip with quartz watch to be a composite article. However, for classification purposes the items are not considered to be a composite. Each item will be separately classified. Your sample is being returned as requested.

The applicable subheading for the card case of leather will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 8 percent ad valorem.

We are unable to issue a classification ruling for the watch at this time. Your request for a classification ruling should include: 1) What type of movement is incorporated in the watch? 2) How many jewels are in the movement? When this information is available, you may wish to resubmit your request for a classification ruling.

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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division