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RE: The country of origin and marking of an automatic wristwatch from Japan
Issued September 16, 2026 by U.S. Customs and Border Protection.
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Copies to clipboardNY N364461 (September 16, 2026)
Tariff classification
Product description
RE: The country of origin and marking of an automatic wristwatch from Japan
CBP rationale
substantial transformation of the watch strap.” In this case, the straps of styles 1903WC001-1 and 1903WC001-2 are made in China, and the movements are made in Japan. Because the country of origin of the watches differs from the country of origin of the straps, the straps must be marked with their own country of origin. To satisfy the requirements of 19 U.S.
Full text
U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364461 September 16, 2026 OT:RR:NC:N3:348 CATEGORY: Origin and Marking Mr. Predrag Savva 1903 Watch Co. 1560 Sugarberry Drive Forney, TX 75126-1399 RE: The country of origin and marking of an automatic wristwatch from Japan Dear Mr. Savva: In your letter dated August 21, 2026, you requested a country of origin and marking ruling on an automatic wristwatch from Japan. Styles 1903WC001-1 (black dial) and 1903WC001-2 (blue dial) are automatic wristwatches. The watches feature Miyota 9039 movements containing 24 jewels, stainless-steel cases, and leather straps. You state that the watch movements are manufactured in Japan, while the cases and straps are manufactured in China. All components are assembled into complete watches in China. According to HQ 306338, dated May 14, 2021, “CBP’s long-standing position has been that the origin of a watch (excluding the strap, band or bracelet) is the country of assembly of the watch movement. Although the addition of the hands, dial, case or watchband may add definition to the timepiece, it does not substantially change the character or use of the watch movement, which is the essence of the watch.” In this case, the movements of styles 1903WC001-1 and 1903WC001-2 are manufactured in Japan. Consequently, the country of origin for the finished watches is Japan. In order to satisfy the requirements of 19 U.S.C 1304, a watch must be legibly and conspicuously marked with the name of the country of manufacture of the watch movement. Section 134.43(b), Customs Regulations (19 CFR 134.43(b)), in conjunction with section 11.9, Customs Regulations (19 CFR 11.9), provides that watches must be marked in accordance with the special marking requirements set forth in Chapter 91, Additional U.S. Note 4 of the Harmonized Tariff Schedule of the United States (HTSUS) (19 U.S.C. 1202). This note requires that any watch movement, or case provided for in the subpart, whether imported separately or attached to any article provided for in the subpart, shall not be permitted to be entered unless conspicuously and indelibly marked by cutting, die-sinking, engraving,
stamping, or mold-marking (either indented or raised), as specified in the provisions of this note. This marking is mandatory. Customs has no authority for granting exceptions to the special marking requirements for watches. Section (a) of Additional U.S. Note 4 requires that watch movements shall be marked on one or more of the bridges or top plates to show the country of manufacture and the name of the manufacturer or purchaser; and, in words, the number of jewels, if any servicing a mechanical purpose as frictional bearings. Section (c) of Additional U.S. Note 4 requires that watch cases shall be marked on the inside or outside of the back cover to show the name of the country of manufacture, and the name of the manufacturer or purchaser. The country of manufacture in these requirements refers to where the movements and cases are manufactured rather than where the watch was made. The special marking must be accomplished by one of the methods specified in the Additional U.S. Note 4, and using stickers is not an acceptable alternative Your proposal to mark the watch case with the words “JAPAN MVMT” satisfies the marking requirements of 19 U.S.C. 1304, provided it is legibly, indelibly, and permanently marked in a manner visible to the ultimate purchaser in the U.S. The country of origin of a watch strap, however, is determined separately from that of the watch movement. HQ 306338 states “Concerning the bands, it is CBP’s position that a watch strap must be separately marked with its country of origin when that country of origin is different from the country of origin of the watch. CBP has reasoned that the watch strap maintains its separate identity as the attachment of the watch strap to the watch does not effect a substantial transformation of the watch strap.” In this case, the straps of styles 1903WC001-1 and 1903WC001-2 are made in China, and the movements are made in Japan. Because the country of origin of the watches differs from the country of origin of the straps, the straps must be marked with their own country of origin. To satisfy the requirements of 19 U.S.C § 1304, the straps must be legibly marked in a conspicuous place with the name of the country of manufacture of the watch band. Marking with secure hangtags is acceptable, as long as they remain on the watches until they reach the ultimate purchaser. 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 Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division
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