The tariff classification of a "Walkie Talkie Watch" from China

N007429 March 6, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Walkie Talkie Watch” from China Dear Ms. Aldinger: In your letter dated February 13, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a “Walkie Talkie Watch”, item #948520. The item consists of two “Walkie Talkie Watches”, with an earpiece for each one, packaged and sold in a blister pack. The earpiece with a built-in microphone is specifically designed for use with the walkie- talkie. The watch displays the time digitally and the walkie-talkie function works up to a distance of 200 feet. The item is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The submitted merchandise is considered a GRI 3 (b) set for the purposes of the tariff. The component that imparts the essential character to the set determines the classification of the whole. Noting GRI-3 (b), the walkie-talkie portion of the set would impart the essential character to the item therefore, the applicable subheading for the “Walkie Talkie Watch” set, item #948520, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division