CLA-2-91:OT:RR:NC:N4:414
TARIFF NOS.: 9102.11.45; 9615.11.1000; 9615.11.3000; 4202.92.4500
Ms. Jacqueline Simpson
JAV International
500 Ocean Avenue East
Rockaway, NY 11518
RE: The tariff classification of a quartz analog watch, a tiara comb and a backpack from China
Dear Ms. Simpson:
In your letter dated July 27, 2011, on behalf of M.Z. Berger & Co., Inc., you requested a tariff classification ruling. A sample of the quartz analog wrist watch gift set was submitted with your letter and will be returned as requested.
Item number PRS065B is a gift set consisting of a wrist watch, a tiara comb and a backpack. The watch is battery operated with a quartz movement which contains no jewels. The battery is included. The watch has a plastic strap and the watch case is made of stainless steel. The back of the case is marked with Base Metal Bezel, Disney and Japan Movement.
The tiara comb is made of plastic. It is silver in color and contains one faux gemstone in the center of the tiara comb.
The bag is a child’s backpack constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The bag is designed to provide storage, protection, organization and portability for accessories and personal effects during travel. It has an unlined storage compartment with no additional features. Two adjustable webbed straps are permanently attached to the rear exterior of the bag which enables the user to wear the bag over the shoulders and on the back. At the top of the bag there is a webbed loop for hanging from a hook or carrying by hand. The bag secures by means of a nylon zipper closure. It measures approximately 6.5” (W) by 7.5” (H) by 3.5” (D).
The applicable subheading for the quartz analog wrist watch will be 9102.11.45, 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 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 ad valorem on the case plus 2.8 percent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery.
The applicable subheading for the plastic tiara comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2 percent ad valorem. The applicable subheading for the plastic tiara comb, if valued over $4.50 per gross, will be 9615.11.3000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
The applicable subheading for the backpack will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
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