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

Mr. John Rho
EB Brands
4 Executive Plaza
Yonkers, NY 10701

RE: The tariff classification of digital watches from China

Dear Mr. Rho:

In your letter dated February 18, 2009, you requested a tariff classification ruling. Samples of the watches were submitted with the ruling request and will be returned as requested.

Item number SP4914GY, a man’s wrist watch, and item number SP4776PU, a woman’s wrist watch, feature battery operated electronic watch movements with liquid crystal displays (LCDs). The required one button cell battery is included. The watches are advertised as Sportline Calorie Tracking Fitness Watches. The case of the watches is made of stainless steel and plastic and the strap is made of polyurethane. The watches display the time of day, a calendar, an alarm clock and a pacer. Tracking the calories burned during exercise is based on the user’s profile which is set according to the user’s weight and level of activity. The watches are equipped with eight preprogrammed activity levels. Also, the watches allow the user to manually program three personalized activity levels. The watches have 100-hour countdown timers with one-second resolution and are water-resistant up to fifty meters. Each watch is packaged in a blister display pack with a cardboard insert ready for retail sale.

The applicable subheading for the watches, item number SP4914GY and item number SP4776PU, will be 9102.12.80, 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: wrist watches, electrically operated, whether or not incorporating a stop watch facility: with opto-electronic display only: other. The rate of duty will be free.

The applicable subheading for the polyurethane watch straps will be 9102.12.40, HTSUS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter: all the foregoing whether or not attached to such watches at the time of entry: other. The rate of duty will be free.

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