CLA-2-91:S:N:N8:344 803288
Robert B. Hall, MAJ USAF
13751 Morningbluff Drive
San Antonio, TX 78216
RE: The tariff classification of two wrist watches from Japan.
Dear Major Hall:
In your letter dated October 7, 1994, you requested a tariff
classification ruling.
You state in your letter that as an active duty Major in the
United States Air Force you recently completed 32 days of temporary
duty at Yokota AFB in Japan. You further state that you have 45
days after your temporary duty has ended to purchase merchandise
through the military exchange catalog. The items you wish to
purchase are two Rolex wrist watches as follows:
1. Model No. 16610/93150 - Men's Oyster Perpetual Submariner
valued at $2123.00.
2. Model No. 67230/78340 - Ladies Oyster Perpetual model
valued at $1350.00.
You have told us that the men's wrist watch will be purchased
for yourself and the ladies watch for your mother. The watch for
your mother will be sent directly to her home in Seattle.
You have submitted descriptive catalog literature relating to
these two wrist watches. Both watches have self-winding,
mechanical movements with over 17 jewels in the movement, stainless
steel cases and bracelets.
The applicable subheading for the Rolex wrist watches Model
No. 16610/93150 and 67230/78340 will be 9102.21.70, Harmonized
Tariff Schedule of United States (HTS), which provides for wrist
watches...with automatic winding: Having over 17 jewels in the
movement: With strap, band or bracelet of...base metal. The rate
of duty will be $2.19 each plus 6% on the case plus 14% on the
strap band or bracelet.
- 2 -
You also enclosed with your letter a clipping from the
exchange catalog entitled "United States Customs" in which you
quote the following: "a bona fide gift from customers stationed
overseas totaling less than $50.00 per day are exempt from Customs
charges". You ask for a clarification of this statement. This
rule applies to the recipient of the gift. In this case it would
be your mother.
We are enclosing for your information three brochures entitled
U.S. Customs Pocket Hints; Know Before You Go and U.S. Customs
International Mail Imports.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport