The tariff classification of watch samples used for soliciting orders

NY J82809 April 14, 2003 CLA-2-90:RR:NC:MM:114 J82809 CATEGORY: Classification TARIFF NO.: 9811.00.6000 Mr. Robert L. Eisen Coudert Brothers 1114 Avenue of the Americas New York, NY 10036-7703 RE: The tariff classification of watch samples used for soliciting orders Dear Mr. Eisen: In your letter dated March 25, 2003 you requested a tariff classification ruling on behalf of E. Gluck Corporation. According to your letter, E. Gluck Corporation plans to import wrist watches to be used as samples to solicit purchase orders from customers. Four analog watches, model numbers 10/5855SVSV, DQ/4022, 10/5486CHGI, and 9W/1632PUBK, were submitted with your request. The submitted samples have a self-adhesive label that reads “Sample Only” on the back of the watch case. You state that the watch samples that will be imported by E. Gluck will have the words “Sample Only” engraved on the back of each watch case. Style 10/5855SVSV is described as a non-functional silver colored analog watch with a silver colored metal bracelet. The quartz crystal, the coil and the battery have been removed; the area where the quartz crystal would be located is filled with wax. The crown and stem are not functional. Style DQ/4022 is a non-functional analog day/date watch with a two-tone gold and silver colored metal bracelet. The quartz crystal, the coil, the battery and the printed circuit board have been removed and the area where the quartz crystal would be located is filled with wax. The crown and stem are not functional. Style 10/5486CHGI is a non-functional gold colored analog watch with a gold colored bracelet. The quartz crystal and the printed circuit board have been removed and the area where the quartz crystal would be located is filled with wax. The crown and stem are not functional. The watch has a battery so that the sales staff can demonstrate the lighted display to the potential buyers. Style 9W/1632PUBK is a combination analog/opto-electronic watch with a leather band. The quartz crystal and coil have been removed and the area where the quartz crystal would be located is filled with wax. The crown and stem are not functional. The watch has a battery so that the sales staff can demonstrate the digital display to the potential buyers. E. Gluck Corporation also intends to import samples of opto-electronic watches. No opto-electronic watches were furnished with your letter. Your letter states that the opto-electronic watches will be functional watches because the components of the watch and its battery must be present in order for the sales staff to demonstrate the features of the opto-electronic watches. The opto-electronic watches will be engraved with the words “Sample Only” on the back of each watch case. The applicable subheading for the analog watches and the opto-electronic watches described above will be 9811.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division