The tariff classification of a rocket watch from China

NY 870469 February 3, 1992 CLA-2-95:S:N:N3D:225 870469 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Ms. Cecilia Cormier Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a rocket watch from China Dear Ms. Cormier: In your letter dated January 7, 1992, you requested a tariff classification ruling. A sample of the "James Bond Junior Rocket Watch", item number 7809, was submitted with your inquiry. The electronic wristwatch has an LCD digital display for time and date. The watch operates on button cell batteries which are included. The outer casing is made of plastic and the wristband is made of vinyl with a velcro closure. Behind the watch face is a target launcher in which plastic missiles may be inserted and fired by pressing down on the lever of the watch case. A spring, located inside the launcher, is the means by which the missile is projected. Four removable missiles are attached to the vinyl wristband. This article constitutes a composite good with two applicable headings. Heading 9102 provides for wrist watches, pocket watches and other watches and heading 9503 provides for other toys. An essential character determination cannot be made. Therefore, classification is based on GRI 3(c) which states "when goods cannot be classified by reference to 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 case of the rocket watch the heading which occurs last is 9503 which provides for other toys. The applicable subheading for the "James Bond Junior Rocket Watch", item number 7809, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. 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, Jean F. Maguire Area Director New York Seaport