The tariff classification of watch displays from China.

N258258 November 13, 2014 CLA-2-44:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Moncy Nabors Trade Compliance Analyst Fossil Partners LP 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of watch displays from China. Dear Mr. Nabors: In your letter dated October 8, 2014, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Style 1A is a single watch pillow top counter display. The item consist of a rectangular, stainless steel metal plate with a felt-like bottom onto which a rectangular, Medium-density Fibreboard (MDF) base is affixed, which in turn, has an attached outer U-shaped holder made of MDF and an inner U-shaped holder made of MDF covered over in polyurethane. The inner U-shaped holder is affixed to the outer U-shaped holder. The inner U-shaped holder rests a pillow top made of a core of MDF, wrapped in foam and covered with polyurethane. The top of the outside U-shaped holder has two stainless steel bars, one on each side, accenting the counter display. The base, U-shaped holders and the pillow top are in coordinated colors. Company provided information indicates that the weight and cost of the MDF components exceeds that of the polyurethane (plastic) components, and that the cost of the MDF components in relation to the cost of the polyurethane components is appreciable to each other. Style FBT-Insert-01 is a single watch cuff top counter display. The item consist of a rectangular (nearly a square) brass frame into which a rectangular (nearly a square shape) Medium-density Fibreboard (MDF) base with a textile suede-like material is affixed, which in turn, has a steel cuff covered in plastic. The frame, base and cuff are in coordinated colors. Company provided information indicates that the weight and cost of the brass frame is considerably more than the MDF base, steel cuff without its plastic covering, textile suede-like material, and plastic covering, while the cost of the textile suede-like material is significantly more than the cost of the MDF base. Style FBT-Insert-06 is a single watch pillow top counter display. The item consist of a rectangular brass frame into which a rectangular Medium-density Fibreboard (MDF) base with a textile suede-like material is affixed, which in turn, has a pillow top made of a core of cardboard, wrapped in sponge and covered with a textile suede-like material. The pillow top rests inside the MDF base covered in a textile suede-like material. The frame, base and pillow top are in coordinated colors. Company provided information indicates that the weight and cost of the brass frame is considerably more than the MDF base, cardboard, sponge and textile suede-like material, while the cost of the textile suede-like material is significantly more than the cost of the MDF base. The watch displays are composed of different components (i.e., MDF {engineered wood}, base metal, plastic and textile material) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. For Style 1A, we recognize that the weight and cost of the MDF components exceeds that of the polyurethane components and that the pillow top holds the watch for display, yet the pillow top is simply an insert to the MDF base accented over in a white polyurethane covering; even without the insert the unit can function as a display for items of personal adornment. Accordingly, the MDF base imparts the essential character to the watch display. For Style FBT-Insert-01, we recognize that the weight and cost of the brass frame is considerably more than the MDF base, steel cuff without its plastic covering, textile suede-like material and plastic covering, and that the cost of the textile suede-like material is significantly more than the cost of the MDF base. Further, we recognize that the insert holds and displays the watch. Nevertheless, the unit can function as a display for items of personal adornment, even without its cuff insert. The MDF base, structurally allows for items of personal adornment to be displayed either directly onto the base, accented in a coordinated color of textile suede-like material or onto the cuff insert covered over in a coordinated color of polyurethane. Accordingly, the MDF base imparts the essential character to the watch display. For Style FBT-Insert-06, we recognize that the weight and cost of the brass frame is considerably more than the MDF base, cardboard, sponge and textile suede-like material, and that the cost of the textile suede-like material is significantly more than the cost of the MDF base. Further, we recognize that the pillow top having cardboard sides covered over in textile suede-like material holds and displays the watch. Nevertheless, the unit can function as a display for items of personal adornment, even without its pillow top insert. The MDF base, structurally allows for items of personal adornment to be displayed either directly onto the base, accented in a coordinated color of textile suede-like material or onto the pillow top covered over in a coordinated color of textile suede-like material. Accordingly, the MDF base imparts the essential character to the watch display. The applicable subheading for the watch displays will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” The rate of duty will be 3.2% ad valorem. 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division