CLA-2-91:OT:RR:NC:N4:414
Mr. Louis S. Shoichet
Tomkins & Davidson, LLP
5 Hanover Square
15th Floor
New York, NY 1004
RE: The tariff classification of watch samples used for soliciting orders from the Far East or Europe
Dear Mr. Shoichet :
In your letter dated September 10, 2012 you requested a tariff classification ruling on behalf of the Movado Group, Inc. (MGI).
According to your letter, MGI plans to import wrist watches to be used as samples to solicit purchase orders from customers. Four analog wrist watches, a Tommy Hilfiger watch, a Movado watch, an ESQ watch and a Lacoste watch were submitted with your request and are being returned to you as requested.
All four wrist watches are described as non-functional wrist watches, which contain no movements. The four wrist watches incorporate a watch case, a strap, band or bracelet, and have dials and hands. The hands are attached to the face of the wrist watches by use of adhesive tape on the back of the dial. They are referred to as dummy watches.
The Tommy Hilfiger wrist watch has the crown secured by means of adhesive tape and putty. The Movado wrist watch has the crown secured by means of adhesive tape and has the word “SAMPLE” on the outside back of the watch case. The ESQ wrist watch has the crown secured by means of adhesive tape and the outside back of the watch case has “ES.XX.X.XX.XXXX” in lieu of a serial number. The Lacoste wrist watch has the crown glued to the watch case and the word “SAMPLE” on the outside back of the watch case.
You indicate that the wrist watches are incapable of being as watches and are totally unsuitable for sale. The samples are intended for use by MGI solely for marketing purposes, as salesman samples or for photography, to solicit orders. You state that after such use, the samples will either be disposed of, or kept for reference. None will be recycled as parts, or used to produce a functioning watch.
The applicable subheading for imported the dummy wrist watches described above will be 9811.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. 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