The tariff classification of digital watches with pedometers from China

N054101 March 17, 2009 CLA-2-91:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9102.12.40, 9102.12.80 Mr. John Rho EB Brands 4 Executive Plaza Yonkers, NY 10707 RE: The tariff classification of digital watches with pedometers from China Dear Mr. Rho: In your letter dated March 6, 2009, you requested a tariff classification ruling. Samples of the watches were submitted with your ruling request and will be returned as requested. The submitted samples include item number SP4138BL, a man’s wrist watch, and item number SP4414WH, a woman’s wrist watch. The watches contain battery operated electronic movements with liquid crystal displays (LCDs). The required button cell battery is included. The watches feature an electro-luminescent (EL) backlight system, ten-day memory recall, and they are water-resistant to fifty meters. The cases are made of stainless steel and plastic and the straps are made of plastic. The watches contain an integrated pedometer, which can count and display the user’s walking steps, and calculate the distance, speed, exercise time, and calorie expenditure. The watches display the time of day, day of the week, the date and have an alarm clock. Each watch is packaged in a blister display pack with a cardboard insert ready for retail sale. The words Sportline Pedometer Watch are printed on the cardboard insert. The digital watches with pedometers are potentially classifiable under heading 9102, HTSUS, which provides for watches and heading 9029, HTSUS, which provides for pedometers. It is our position that neither the watch nor the pedometer imparts the essential character of item number SP4138BL and item number SP4414WH. Both components interact with each other in such a way that neither one imparts the essential character to the watches. The watches appear to be designed for use by people who want to both tell time and keep track of their pace while exercising. Consequently, both components play an equal role in relation to their use. Inasmuch as we have determined that neither component imparts the essential character of the watches with pedometers, GRI 3(c) must be consulted. Because heading 9102, HTSUS, occurs last in numerical order, we find that the watch with a pedometer is classifiable under heading 9102. The applicable subheading for the watches, item number SP4138BL and item number SP4414WH, will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTSUS), 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 watch straps will be 9102.12.40, HTSUS, 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. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division