The tariff classification of the Digital Compass from China

NY K86993 July 7, 2004 CLA-2-91:RR:NC:MM:114 K86993 CATEGORY: Classification TARIFF NO.: 9102.91.20 Mr. Eric Aronowitz Manager, U.S. Customs Compliance Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of the Digital Compass from China Dear Mr. Aronowitz: In your letter dated June 8, 2004, you requested a tariff classification ruling on the Digital Compass from China. A prototype of the Digital Compass was submitted with the ruling request. The submitted item number PP 282927 is identified in the owner’s manual as the T616 Digital Compass. The Digital Compass is a battery operated, digital combination watch, stop watch, compass, thermometer and fold-out magnifier housed in a water resistant plastic case. The combination article features a liquid crystal display (LCD), EL backlight and a hole for a lanyard. The Digital Compass is packed with an owner’s manual in a cardboard box ready for retail sale. The General Rules of Interpretation (GRIs) taken in order governs classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS). The digital combination article 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 digital combination article will be classified according to GRI 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 digital combination article is classifiable under heading 9102 since it occurs last in numerical order of the competing headings. The applicable subheading for the Digital Compass will be 9102.91.20, HTS, which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 per cent ad valorem on the battery. 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