Marking of watch movements; Additional U.S. Note 4

HQ 559998 January 30, 1997 MAR-05 RR:TC:SM 559998 BLS CATEGORY: Marking Amir Rosenthal, Esq. Timex Corporation Park Road Extension Middlebury, Connecticut 06762-0310 RE: Marking of watch movements; Additional U.S. Note 4 Dear Mr. Rosenthal: This is in reference to your letter dated July 9, 1996, requesting a ruling pertaining to the marking requirements of watch movements. FACTS: Timex corporation ("Timex") will purchase and import watch movements from TMX Limited N.V. ("TMX Limited"), an affiliate of Timex, based in Curacao, Netherlands Antilles. The country of origin of the merchandise purchased from TMX Limited will be the Philippines. Timex may also purchase watch movements from other manufacturers. The country of origin of these movements may be Japan, Hong Kong, China, Switzerland, or other countries. The movements will be marked on one or more of the bridges or top plates by one of the marking methods specified in Additional U.S. Note 4, Chapter 91, Harmonized Tariff Schedule of the United States (HTSUS). The country of manufacture and name of the manufacturer or purchaser will be included in the marking for each imported movement. Since there are no jewels serving as frictional bearings, you believe that the requirements of Additional U.S. Note 4 ("Note 4") are satisfied without any additional marking reflecting that the movement contains no (0) jewels. ISSUE: Whether the requirements of Note 4 are satisfied by marking the movement with - 2 - its country of origin and name of the manufacturer or purchaser, without including a marking which reflects that the movement has no jewels. LAW AND ANALYSIS: Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9, Customs Regulations (19 CFR 11.9), provides that watches (and clocks) must be marked in accordance with the Special Marking Requirements set forth in Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUS). This note requires, in part, that any watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving, stamping, or mold-marking (either indented or raised), as specified in the provisions of this Note. Since these Special Marking Requirements for watches are Congressionally mandated, the Customs Service has no authority for granting exceptions. (See HRL 726711 dated October 22, 1984). Section (a) of Additional U.S. Note 4 requires that watch movements shall be marked on one or more of the bridges or top plates to show the name of the country of manufacture, the name of the manufacturer or purchaser; "and in words, the number of jewels, if any, serving a mechanical purpose as frictional bearings." (Emphasis added.) The country of manufacture under this requirement refers to where the movements are manufactured rather than where the watch was made. This marking must be accomplished by one of the methods specified in the Note. In certain prior rulings, we have interpreted Note 4 as requiring, in addition to showing the country of manufacture and the name of the manufacturer or purchaser of the watch movement, a marking, where applicable, reflecting that the movement has no jewels (e.g.,"No (0) Jewels"). See Headquarters Ruling Letter (HRL) 558657 dated August 16, 1994, and HRL 733533 dated August 3, 1990. However, we have also held in other rulings that marking the bridge or top plate of a no jewel movement with the country of manufacture and name of the manufacturer was the only requisite for satisfying the requirements of Additional U.S. Note 4, provided the marking was conspicuous, legible and permanent. See HRL 558845 dated February 17, 1995. (Note also NY Ruling Letter 818342 dated January 25, 1996.) Accordingly, Customs recognizes that there has been an inconsistency in our interpretation of the Special Marking Requirements for watch movements under Note 4, in instances where the movement has no jewels. - 3 - It is an established principle of statutory construction that where the language of a statute is clear and unambiguous there is no reason to enquire further into the intent of the legislature. Akawo, Morimura & Co. V. United States, 6 Ct. Cust. Appls. 379, 381, T.D. 35921 (1915). In construing the phrase "...in words, the number of jewels, if any...," we must examine the ordinary meaning of the word "any." Webster's II New University Dictionary (copyright 1984, 1988), defines "any", in part, as an adjective meaning one or some, or another. These words are indications of a quantity of one or more, and serve to further define the meaning of the words "the number [of jewels]... ." Therefore, in our opinion, the language of Note 4 clearly requires that the watch movement be marked with the number of jewels contained therein, which translates to one or more. Thus, Note 4 does not require any additional marking indicating the number of jewels where a movement has no jewels. Accordingly, prior rulings which have required the marking "no (0) jewels" or a similar marking on a watch movement, are in error. HOLDING: For purposes of the special marking requirements of Section (a) of Additional U.S. Note 4, Chapter 91, HTSUS, watch movements which contain no jewels serving as frictional bearings are required to be marked with the name of the country of manufacture and the name of the manufacturer or purchaser. Only those movements which contain one or more jewels are required to include an additional marking indicating the number of such jewels. HRLs 558657 dated August 16, 1994, and HRL 733533 dated August 3, 1990, are modified accordingly. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director Tariff Classification Appeals Division