The tariff classification of repaired watches from Hong Kong
Issued May 12, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9802.00.50
Headings: 9802
Product description
The tariff classification of repaired watches from Hong Kong
CBP rationale
The applicable subheading for the repaired watches, upon compliance with all applicable Customs Regulations will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means; Articles exported for repairs or alterations; Other.
Full text
NY C87078 May 12, 1998 CLA-2-91:RR:NC:MM:114 C87078 CATEGORY: Classification TARIFF NO.: 9802.00.50 Mr. Jason Burandt Awl & Associates Inc. 7750 East Evens Suite # 4 Scottsdale, AZ 85260 RE: The tariff classification of repaired watches from Hong Kong Dear Mr. Burandt: In your undated letter you requested a tariff classification ruling on wrist watches. You indicate that you will be exporting watches from Hong Kong, Japan, Taiwan, and Switzerland to Hong Kong for repair. Five representative watches were furnished to this office and are being returned to you. Examples of the type of work that will be performed in Hong Kong are listed. The watches will be buffed to remove scratches from the case, band, and crystal; the movements and case holders will be repaired; dial hour markers will be replaced, if missing; bands and parts of bands will be repaired or replaced. Customs Regulations Section 10.8 concerns articles exported for repairs or alterations. A copy of this section of the regulations is attached for your reference. Also attached are the applicable pages from the Harmonized Tariff Schedule of the United States (1998) showing 9802.00.50, HTS, and U.S. Note 3 to Subchapter II regarding articles repaired, altered, processed or otherwise changed in condition abroad. The applicable subheading for the repaired watches, upon compliance with all applicable Customs Regulations will be 9802.00.50, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means; Articles exported for repairs or alterations; Other. The rate of duty will be a duty upon the value of the repairs or alterations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). In order to determine the rate of duty that applies to the repaired watches, information regarding the watches, for example, the number of jewels in the movement, whether the watch has an analog or opto-electronic display, etc., will have to be furnished to Customs at the time of entry. For your information, wrist watches, other than those with a case of precious metal, or metal clad with precious metal, fall within heading 9102, Harmonized Tariff Schedule of the United States. Within heading 9102, the rates of duty vary depending upon the number of jewels in the movement, whether the case is plated with gold or silver, etc. 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 Barbara Kiefer at 212-466-5685. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
-importation into the United States provided the documentary requirements of 19 CFR 181.64 are satisfied. The duties cited above are current as of this ruling’s issuance. 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 at https//hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Custom
Applicability of 9817.00.98 and 9802.00.50 to costumes imported from Canada
Network Security Device; Country of Origin; Marking; 9802.00.50; 9802.00.80
The tariff classification and applicability of 9802.00.50 to steel tubing exported from the United States (U.S.), sent to Canada for additional processing, and returned to the U.S.
The tariff classification of plastic portable water pet bowls and pencils from China with logos added in Mexico
Subheading 9802.00.50, HTSUS, Wooden Flooring
Country of Origin; Subheading 9802.00.50, HTSUS; Section 301 Trade Remedy
Subheadings 9801.00.10, 9801.00.20, 9802.00.50, HTSUS; Application for Further Review of Protest No. 2506-20-100243; Motorcar Parts of America, Inc.
Refurbished solar panels; Subheading 9802.00.50, HTSUS
Applicability of subheading 9802.00.50, HTSUS; Algal Oil
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →