CLA-2-91:RR:NC:MM:114 I86113
Mr. Jayson Gispan
Coppersmith, Inc.
434 Rozzi Place
South San Francisco, CA 94080
RE: The tariff classification of a stop watch attached to a book
Dear Mr. Gispan:
In your letter dated September 9, 2002, on behalf of Klutz, Inc., you requested a tariff classification ruling on a stop watch attached to a book. A sample of the stop watch attached to a book was submitted with your ruling request.
The submitted sample is a digital stop watch attached to a 39 page paperback book entitled “Stop the Watch”. You have indicated that the book is printed with illustrations and text that provide specific instructions on activities to do while using a stop watch. There is one hole through the top left portion of the book. A closed plastic ring is threaded through the hole. The submitted watch is a digital stop watch with a quartz movement in a plastic case. The stop watch has a molded plastic loop at the top of the case. A textile neck cord is threaded through the loop at the top of the watch case, as well as the closed plastic ring through the hole in the book. You have indicated that the stop watch attached to the book will be sold together as a set. The stopwatch will be manufactured in Taiwan and the book will be printed in the United States.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
The submitted sample, consisting of a stop watch and a paperback book, is a single retail package containing articles that are classifiable under two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the watch and the book constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The stop watch imparts the essential character of the set. Therefore, the set is classified as the stop watch is classified in heading 9102, HTS.
The applicable subheading for the stop watch attached to a book will be 9102.91.20, HTS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 per cent ad valorem on the battery.
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,
National Commodity
Specialist Division