The tariff classification of combination digital wrist watch and calculator made in China

NY H84910 August 28, 2001 CLA-2-91:RR:NC:MM:114 H84910 CATEGORY: Classification TARIFF NO.: 9102.12.80; 9102.12.40 Ms. Jenny Davenport Classification Specialist Wal*Mart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of combination digital wrist watch and calculator made in China Dear Ms. Davenport: In your letter dated August 13, 2001, you requested a tariff classification ruling. A sample of the combination digital wrist watch and calculator was submitted with the ruling request. The submitted item number LCD-CAL is identified in your letter as a Calculator Watch. The combination article consists of a quartz digital wrist watch and 8-digit calculator housed in a rectangular silver colored plastic case with a stainless steel back. The top portion of the case contains the liquid crystal display (LCD). The LCD measures approximately 1 inch in length by ½ inch in width. The watch is a battery-operated electronic watch movement with a LCD in a plastic case with a black plastic (polyurethane) strap. The display features the hour, minute, second and day of the week. The watch also has an alarm and lighted displays. The lower portion of the case contains the calculator and buttons for setting the time and alarm. The calculator performs the four basic mathematical functions. The user must unscrew the whole caseback to replace the batteries. You have indicated that the Calculator Watch is made in China. Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The combination digital wrist watch and calculator is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination digital wrist watch and calculator will be classified according to General Rule of Interpretation 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”. Applying GRI 3(c), the merchandise is classifiable under heading 9102 since it occurs last in numerical order of the two competing headings. Your sample is being returned as requested. The applicable subheading for the Calculator 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 (polyurethane) 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. 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