CLA-2-91:OT:RR:NC:N1:113
Mr. Marco Maestri
SEAC USA Corporation
7855 NW 12th Street
Miami, Florida 33126
RE: The tariff classification of Scuba Dive Watch Computers from China
Dear Mr. Maestri:
In your letter dated October 18, 2021, you requested a ruling on Scuba Dive Watch Computers. Product descriptions, pictures and a user manual were provided for our review.
The subject articles are identified as SEAC Screen Computers/Scuba Dive Watch Computers which include part number 1600008000524A with a black and white screen, part number 1600008000525A with a black and blue screen, and part number 1600008000538A with a black and red screen. You stated that the Scuba Dive Watch Computer “displays depth, time and relevant diving information during the scuba dive.” The dive watch computer contains a liquid crystal display (LCD) screen, an adjustable backlight, and is battery operated. The subject article is designed to be worn on the wrist and is water resistant up to 100 meters. The case and the case back of the watch are composed of stainless steel and the watch strap/band is made of rubber. The dive watch computer is covered with a rubber protector.
The Scuba Dive Watch Computer manages a watch mode and three dive modes that include scuba, free diving, and gauge. The watch component features a 12/24 clock with minutes and seconds, a second time setting, an option to switch between primary and secondary time, a calendar, a stopwatch, a countdown, and an alarm. The scuba mode provides management of recreational dive profiles with a Bühlmann ZHL-16C decompression algorithm for 1 or 2 mixes (air, Nitrox, and mixes with O2% concentrations up to 99%). The free diving mode displays dive/surface time and current/maximum depth. The gauge mode features a depth gauge and stopwatch for managing the dive profiles independently.
The Scuba Dive Watch Computer is a multi-function device that contains time keeping/watch components and measuring components. The device displays time, depth, and diving information during the scuba dive. The dive watch computer consists of components that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the Scuba Dive Watch Computer in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In the opinion of this office, the time keeping components and the measuring components are of equal importance. In this case, neither the time keeping functions nor the measuring functions impart the essential character since each performs a significant role in the function of the Scuba Dive Watch Computer. The device would not function as intended without the time keeping and measuring components. Therefore, the time keeping components which are classified in chapter 91 and the measuring components which are classified in chapter 90 merit equal consideration. In accordance with GRI 3(c), the dive watch computer will be classified in the heading which appears last in the tariff. The Scuba Dive Watch Computer will be classified in heading 9102, HTSUS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101.
The applicable subheading for the SEAC Screen Computers/Scuba Dive Watch Computers, part numbers 1600008000524A, 1600008000525A and 1600008000538A, will be 9102.12.80, 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 opto-electronic display only: other. The rate of duty will be free.
The applicable subheading for the rubber 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9102.12.80, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9102.12.80, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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