CLA-2-91:OT:RR:NC:N4:414
TARIFF NOS.: 9102.12.80; 9102.12.20
Ms. Wendy Sudsinsunthorn
Summit Products, LLC
2160 Highland Avenue South
Birmingham, AL 35125
RE: The tariff classification of the Safari Watch from China
Dear Ms. Sudsinsunthorn:
In your letter dated January 4, 2012 you requested a tariff classification ruling.
The Backyard Safari brand Safari Watch is a wrist watch which displays the time and the date. It includes a backlight, a stopwatch feature, a built in compass and a red LED on one side of the watch case.
The Safari Watch is an opto-electronic watch. It contains a LCD display which requires two AG13 button cell batteries. The watch band is composed of textile. It is packaged on a blister card for retail sale.
You have indicated that the Safari Watch is a toy watch and that is it marketed and sold as a toy. The National Import Specialist for toys notes that the item is a fully functional watch. Any amusement it may provide is incidental to its utilitarian purpose.
The Safari Watch is a composite good consisting of the watch, the compass and the LED light. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states, in part, that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. The essential character of the Safari watch is imparted by the watch.
The applicable subheading for the Safari Watch will be 9102.12.80, HTSUS, which provides for 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 watch band for the Safari Watch will be 9102.12.20, HTSUS, which provides for wrist watches, electrically operated, whether or not incorporating a stop watch facility: with opto-electronic display only: 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: of textile material or of base metal, whether or not gold- or silver-plated. 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,
Thomas J. Russo
Director
National Commodity Specialist Division