The tariff classification of quartz digital wrist watch and flashlight from China

NY G86082 January 18, 2001 CLA-2-91:RR:NC:MM:114 G86082 CATEGORY: Classification TARIFF NO.: 9102.12.80; 9102.12.20; 8513.10.2000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, New York 10036-8901 RE: The tariff classification of quartz digital wrist watch and flashlight from China Dear Ms. Wierbicki: In your letter dated January 4, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling on a quartz digital wrist watch and flashlight. Samples of the watch and flashlight were submitted with the ruling request. The samples submitted with your letter, item number PP 216777, are identified as a Digital Watch with Compass and Flashlight Set. The submitted samples consist of a quartz digital wrist watch and flashlight. The watch is a wrist watch containing a battery-operated electronic watch movement with a liquid crystal display (LCD) in a round case with a stainless steel back. The display features hour, minute, second, date and weekday. The watch features a stop watch, alarm modes and built in electro-luminescent (EL) back light. The watch is permanently attached to a textile wrist strap. The watch strap has a hook and loop fastener. A small compass is permanently affixed to the top of the watch strap. The flashlight requires one AAA battery to operate and is housed in a ferrous metal case that measures approximately 3 ½ inches in length and ½ inch in width. The flashlight is attached to a split metal key ring. You have indicated in your letter that Avon Products, Inc. contemplates importing the watch and searchlight from China. You have stated that the watch is imported and sold with the flashlight. For tariff classification purposes the watch and flashlight are not considered to be a set and will be classified accordingly. The submitted items are classifiable under two separate headings or subheadings of the tariff. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The submitted items fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The wrist watch and flashlight do not consist of products put up together to meet a particular need or carry out a common specific activity. Having failed as a set in accordance with GRI 3(b) the items must be classified separately. Your sample is being returned as requested. The applicable subheading for the digital wrist watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be free. The applicable subheading for the textile watch strap will be 9102.12.20, Harmonized Tariff Schedule of the United States (HTS), 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; of textile material. The duty rate will be free. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps; flashlights. The rate of duty will be 12.5 percent ad valorem. 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 Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division