CLA-2-91:OT:RR:NC:1:114

Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of sets of three novelty and inspirational watches on key chains from China

Dear Ms. Ramsey:

In your letter dated September 29, 2008, you requested a tariff classification ruling. Samples of the sets of three novelty and inspirational watches on key chains were submitted with your letter.

Item number 71400 consists of three novelty watches on key chains. The faces of the three novelty watches feature a teapot, a butterfly and a flower. The key chains and the watches are made of zinc alloy. The watches are battery operated with a stainless steel back and a glass front. One button cell battery is included. Each watch is packaged individually in a cardboard box and then all three boxes inserted in a larger cardboard box.

Item number 71405 consists of three inspirational watches on key chains. The inspirational watches feature heart-shaped lockets. The heart shaped lockets are marked with the words Hope, Love and Faith. The key chains and the watches are made of zinc alloy. The watches are battery operated with a stainless steel back and a glass front. The set of inspirational watches have a hinged door that opens to reveal the watch. One button cell battery is included. Each watch is packaged individually in a cardboard box and then all three boxes inserted in a larger cardboard box.

If the novelty or the inspirational watches on key chains have no jewels or only one jewel in the movement, the applicable subheading will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; other; having no jewels or only one jewel in the movement. The rate of duty will be 40 cents each plus 6 percent on the case plus 5.3 percent on the battery.

If the novelty or the inspirational watches on key chains have more than one jewel in the movement, the applicable subheading will be 9102.91.80, HTSUS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; other; other. The rate of duty will be 76 cents each plus 6 percent on the case plus 5.3 percent on the battery.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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