CLA-2-91:OT:RR:NC:N1:113
Ms. Jane Blonshteyn
MZ Berger & Company, Inc.
29-76 Northern Blvd.
Long Island City, NY 11101
RE: The tariff classification of Spiderman LCD Wrist Watch and Marker Sets from China
Dear Ms. Blonshteyn:
In your letter dated June 28, 2017, you requested a tariff classification ruling. Samples of the liquid crystal display (LCD) Wrist Watch and Marker Sets were submitted for our review and will be returned as requested.
The products under consideration are identified as Marvel Spiderman LCD Wrist Watch and Marker Gift Sets, Style Number SPMGT019 and Style Number SPMGT020. Style Number SPMGT019 includes one LCD digital wrist watch that features the hour and minutes, three interchangeable white PVC watch straps with black spider and web designs, and four markers that will be used to color the straps. Style Number SPMGT020 includes one LCD digital wrist watch with a red PVC watch strap, six interchangeable white paper discs with Spiderman, spider and web designs, and four markers that will be used to color the discs that will be placed into the face of the watch. All of the items that are included in each of the Marvel Spiderman LCD Wrist Watch and Marker Gift Sets will be packaged together on a blister display card ready for retail sale prior to importation into the United States.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.
GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
The Spiderman LCD Wrist Watch and Marker Gift Sets in question, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character for the set. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Style Number SPMGT019 includes a LCD digital wrist watch, PVC watch straps and markers. Style Number SPMGT020 includes a LCD digital wrist watch, a PVC watch strap, paper discs and markers. In this case, based on the function of the wrist watch to show the hour and minutes, it is the opinion of this office that the wrist watch imparts the essential character of the set. In accordance with GRI 3(b), each of the Spiderman LCD Wrist Watch and Marker Gift Sets is classified under subheading 9102.12, 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 opto-electronic display only, which is the subheading that applies to the subject LCD digital wrist watch.
The applicable subheading for the LCD wrist watch will be 9102.12.80, 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 opto-electronic display only: other. The rate of duty will be free.
The applicable subheading for the PVC watch straps will be 9102.12.40, 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.
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 https://hts.usitc.gov/current.
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 Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division