The tariff classification of watches from the Philippines

NY K88403 August 25, 2004 CLA-2-91:RR:NC:MM:114 K88403 CATEGORY: Classification TARIFF NOS.: 9102.11.45, 9113.20.20, 9113.20.40 Mr. Scott M. Dale Timex Corporation 555 Christian Road P. O. Box 310 Middlebury, CT 06762-0310 RE: The tariff classification of watches from the Philippines Dear Mr. Dale: In your letter dated August 4, 2004 you requested a tariff classification ruling. The watch head is an analog watch with no jewels in the movement. The watch head will be imported with two metal frame/strap or band combinations. One of the metal frames is attached to a leather watch strap; the other metal frame is attached to a metal watch band. The metal frames consist of a metal bezel with permanently attached spring bar holders and spring bars. The watch head is fitted into the metal frame and leather strap assembly at the time of importation. The watch with the metal frame and leather strap assembly and the additional gold plated metal frame and metal band assembly will be packaged together in a retail package for sale to the consumer. According to your letter, the product is under development at this time and the retail packaging is not available. The watch head is designed so that the customer may easily remove the watch head from one frame and strap assembly and place it within the other frame and strap assembly, thereby changing the watch from one with a base metal frame and leather strap to one with a gold plated metal frame and metal band. You furnished a sample, which we are returning as requested. The applicable subheading for the watch with base metal frame and leather strap will be 9102.11.45, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, electrically operated, with mechanical display only, having no jewels or only one jewel in the movement, other, other. The rate of duty will be 40 cents each plus 8.5 percent on the case plus 2.8 percent on the strap, band or bracelet plus 5.3 percent on the battery. We consider the gold plated metal frame and metal watch band assembly to be a composite good under GRI 3. The metal watch band imparts the essential character to the composite good. GRI 3 (b) is noted. The applicable subheading for the additional gold plated frame and band assembly, if valued not over $5 per dozen, will be 9113.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for watch straps, watch bands and watch bracelets, and parts thereof; of base metal, whether or not gold- or silver-plated; valued not over $5 per dozen. The rate of duty will be 11.2 percent ad valorem. If the additional gold plated frame and band assembly is valued over $5 per dozen, the applicable subheading for the additional gold plated frame and band assembly will be 9113.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for watch straps, watch bands and watch bracelets, and parts thereof, of base metal, whether or not gold- or silver-plated; valued over $5 per dozen. The rate of duty will be 11.2 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 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division