CLA-2-91:OT:RR:NC:N4:414
Ms. Jacqueline Simpson
JAV International
500 Ocean Avenue
East Rockaway, NY 11518
RE: The tariff classification of a LCD watch, a clock and a tin box from China
Dear Ms. Simpson:
In your letter dated June 10, 2011, you requested a tariff classification ruling. Samples of the watch, the clock and the tin box were submitted with you letter and will be returned as requested.
You are requesting a ruling on Style number CRS036T, which consists of three items: a LCD wrist watch, a table clock and a tin box.
Item number CARS347 is a liquid crystal display (LCD) wrist watch. The watch case is made of black plastic material. The red strap is made of nylon material. The watch is battery operated and the battery is included. A hangtag with the Disney logo is attached to the watch. A picture of a red car and the number 95 is imprinted on the face of watch.
Item number CARS362 is a quartz analog (QA) table clock. The clock case is made of plastic material. The clock is operated by one AAA battery and the battery is not included. The word Lightyear imprinted on the case. A picture of a red car imprinted on the face of the clock. The back of the clock is marked with Disney/Pixar, CRS036T, Made in China.
Item number CARS310 is referred to as a tin box. The box contains a removable cardboard insert to protect the watch and the clock during shipment. The box is not specially shaped or fitted for any particular item.
The applicable subheading for the LCD watch 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, with opto-electronic display only, other. The rate of duty will be free.
The applicable subheading for the strap will be 9102.12.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for straps, band 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.
The applicable subheading for the table clock will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other clocks; other; electrically operated; other. The rate of duty will be 30 cents each plus 6.9 percent the case plus 5.3 percent on the battery.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
We are unable to issue a ruling on item number CARS310. You advised our office in an email dated June 28, 2011, from Jackie Simpson, that the subject box is “tin plated with nickel material”. Please note that tinplate, usually called “tin”, is low carbon mild steel sheet electrolytically coated with tin. We need additional information in order to classify the subject box.
State each type of metal that comprises the box under consideration. Provide a breakdown of component materials by percentage by weight for the box. Since the box in question is composed of more than one metal, identify the precise metals by name (i.e. tin, tinplate, nickel, iron, steel, stainless steel, aluminum, copper, etc.). Provide a breakdown of the component metals by percentage by weight for each box.
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/.
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