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

Ms. Cynthia Ulrich
Fossil Partners
2280 N. Greenville Avenue
Richardson, TX 75082

RE: The tariff classification of DKNY watches, style number NY1330 and style number NY4262, from China

Dear Ms. Ulrich:

In your letter dated December 18, 2008, you requested a tariff classification ruling. Samples of the watches were submitted with the ruling request and will be returned as requested.

The DKNY watches, style number NY1330 and style number NY4262, contain all the necessary parts of a watch except for the movement and battery. The watches would normally have analog movements. The watches have stainless steel cases and leather bands. You state that the DKNY watches, style number NY1330 and style number NY4262, are dummy watches used to solicit orders or for display purposes. The watches will remain hollow and the dial and hands fixed to make them unsuitable for use as working watches. You also state that the dummy watches will remain hollow and can be made functional by adding the movement and any other watch parts necessary to convert them into working watches. After importation into the United States, you state that the company does not intend to assemble movements to the watches.

You have suggested classification of the DKNY watches, style number NY1330 and style number NY4262 under subheading 9811.00.60, Harmonized Tariff Schedule of the United States, HTSUS.

In order for the DKNY watches, style number NY1330 and style number NY4262, to be eligible for free entry under subheading 9811.00.60, HTSUS, they must be valued not over $1.00 each, or marked, torn, perforated, or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the U.S. only for soliciting orders for foreign-made products. We are of the opinion that the submitted DKNY watches, style number NY1330 and style number NY4262, do not meet the requirements of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). The watches are valued over $1.00 each and they are not marked, torn, perforated or otherwise treated so that they will be unsuitable for sale or for use other than as samples.

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