The tariff classification of three watch stands from China.

N362375
June 30, 2026
CLA-2-39:OT:RR:NC:CEE005:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.90.9989; 7326.90.8688
Bree Dodson Fossil Partners, LP 901 South Central Expressway Richardson, TX 75080 RE: The tariff classification of three watch stands from China. Dear Ms. Dodson: In your letter dated June 16, 2026, you requested a tariff classification ruling. Images were provided in lieu of samples. There are three versions of watch stands under consideration. Each model has a wrist sized c-clip used to display a watch by the wristband and a detachable mount used to hold the c-clip vertically along with the displayed watch. The first, style FIXTB0016, is a 45-millimeter (mm) by 45 mm by 50 mm medium-density fiberboard (MDF) block covered with a wood veneer. It has an attached stainless steel top and stainless steel decorative lower frame. The included c-clip mounts to the top of the block to hold a watch and is made of stainless steel covered with rubber. The second, style FIXFW0200, is a 41 mm by 41 mm by 62 mm MDF block covered with wood veneer. The included c-clip mounts to the top of the block to hold a watch and is made of plastic. The third, style FIXMK0229, is a 42 mm by 42 mm by 30 mm stainless steel block. The included c-clip mounts to the top of the block to hold a watch and is made of plastic. You suggest that item FIXFW0200 is classifiable under subheading 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), as a furnishing of wood. We disagree. While the veneered fiberboard is a significant portion of the watch display stand, we find that it is not the functional portion of the stand and, therefore, does not govern classification. Rather, we hold the opinion that the classification will be based on the functional plastic c-clip, General Rule of Interpretation 3(b) noted. As the two watch clip stands, styles FIXFW0200 and FIXMK0229, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be

3926.90.9989, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the watch clip stand, style FIXTB0016, will be 7326.90.8688, HTSUS, which provides for “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther [o]ther: [o]ther.” The column one, general rate of duty will be 2.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division