The tariff classification of quartz digital wrist watch and travel bag made in China

NY H82899 July 17, 2001 CLA-2-91:RR:NC:MM:114 H82899 CATEGORY: Classification TARIFF NO.: 9102.12.80; 9102.12.40; 4202.92.4500 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of quartz digital wrist watch and travel bag made in China Dear Ms. Wang: In your letter dated June 20, 2001, you requested a tariff classification ruling. Samples of the quartz digital wrist watch and travel bag were submitted with the ruling request. The submitted sample is identified as the Tigger Plush Watch Set. The Tigger Plush Watch Set consists of a wrist watch and travel bag. The wrist watch contains a battery-operated electronic watch movement with a liquid crystal display (LCD) in a plastic case with a plastic watch strap. The time display features hour and minute. The watch also features a stop watch, lighted displays and alarm modes. The words “water resist” are printed directly below the display. The Disney Tigger cartoon character appears on the watch strap. The wrist watch is looped through two openings in a cardboard insert provided for display. The cardboard insert has the name “Tigger” printed directly above the watch. The travel bag is designed to contain personal effects during travel and is manufactured of clear polyvinyl chloride (PVC) sheeting. A three dimensional head, arms, legs and tail of the Disney Tigger cartoon character are sewn onto the travel bag. A string loop is attached to the head for purposes of hanging. The wrist watch with the cardboard insert is packed in the travel bag ready for retail sale. You have stated that the quartz digital wrist watch and travel bag are made in China. For tariff classification purposes the wrist watch and travel bag are not considered to be a set and will be classified accordingly. The Tigger Plush Watch Set is a single retail package containing items that are classifiable under more than 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 items contained in the Tigger Plush Watch Set fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of elements (a) and (c) above. The Tigger Plush Watch Set submitted with the ruling does 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 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 rate of duty will be free. The applicable subheading for the plastic watch strap will be 9102.12.40, 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; other. The rate of duty will be free. The applicable subheading for the travel bag of polyvinyl chloride will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags; with outer surface of plastic sheeting; other. The rate of duty will be 20 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