CLA-2-91:OT:RR:NC:N1:113
Mr. Long Vu
Walgreen Company
304 Wilmot Road
MS #3163
Deerfield, IL 60015
RE: The tariff classification of digital wrist watches from China
Dear Mr. Vu:
In your letter dated August 2, 2017, you requested a tariff classification ruling on digital wrist watches from China. An import offer sheet, photographs of the subject watches and a sample of the Santa style wrist watch was submitted with the ruling request and will be returned as you requested.
The product under consideration is identified as the Silicone Watch, Walgreens Item Code (WIC) 989877. You stated in your letter that the Silicone Watch is “marketed as a Christmas toy watch for children of age 3+. It is predominantly made of silicone plastic and is battery operated (requires one 3V CR2016 button cell battery). The operating instructions are listed on the back side of the rolled up header card.” WIC 989877 is an assortment of three different styles of watches which include a snowman, a penguin, and Santa. An image of a snowman, a penguin, or Santa is featured on the face of the watch. The time can be displayed by pressing the button that is located in the middle bottom section of the watch. The user can set the time and date by pressing and holding the button when the light emitting diode (LED) display is lit. The value can be increased by repeatedly pressing the button while it is being held. When the correct hour is reached, releasing the button will set the hour. The user can set the minute, year, month and day the same way by pressing and holding the button again. The Silicone watch features a plastic strap.
In your letter, you asked whether the subject watches are classified in the provision for watches of heading 9102, Harmonized Tariff Schedule of the United States (HTSUS), or whether they are classified as toys of heading 9503, HTSUS. While the Silicone Watch may provide some amusement value by having a snowman, penguin or Santa image on the face, any amusement the item may provide is incidental to its utilitarian purpose. The Silicone Watch is not considered a toy for tariff classification purposes because it is a fully functional article of commerce that keeps track of the time and date, and is more specifically provided for as a watch in heading 9102, HTSUS.
The applicable subheading for the Silicone Watch, Walgreens Item Code (WIC) 989877, 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 plastic watch straps will be 9102.12.40, HTSUS, which provides for 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; 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