CLA-2-91:OT:RR:NC:N4:414
Mr. Yani Andrianos
3417 Viewcrest Dr.
Burbank, CA 91504
RE: The tariff classification of a wrist watch from China
Dear Mr. Andrianos:
In your letter dated March 3, 2011 you requested a tariff classification ruling.
The item is described as a 35 minute timer in the form of a wrist watch. It is a count-down timer worn on the wrist in the way a wrist watch would be worn. There was no style number furnished.
The item has a dial with a minute hand and a second hand. The dial features the Arabic numbers 1 through 35 around the periphery of the dial. The number 35 is located at the top of the dial. A full 360 degree clockwise rotation of the minute hand is equivalent to a total elapsed time of 35 minutes. The full 360 degree clockwise rotation of the second hand is 60 seconds.
You state that the watch band and the bezel are made of plastic. There are no jewels in the movement and it is battery operated. The crown is used to adjust the time for the minute hand only. The reset button is used to reset the minute hand and the second hand at the 35 minute mark. There is a start/stop button which is used to start and to stop the watch.
You indicate that the item will be marketed to individuals who are taking the Law School Admission Test (LSAT). The LSAT consists of five test sections of 35 minutes each. The item will assist the test takers in keeping track of their time.
The applicable subheading for the 35 minute timer worn on the wrist will be 9102.11.45, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wrist watches, electrically operated, whether or not incorporating a stop watch facility: with mechanical display only: having no jewels or only one jewel in the movement: other: other. The rate of duty will be 40 cents each plus 8.5 percent on the case plus 2.8 percent on the strap, band or bracelet 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