The tariff classification of digital wrist watches with interchangeable bezels from China

NY R03140 February 3, 2006 CLA-2-91:RR:NC:MM:114 R03140 CATEGORY: Classification TARIFF NO.: 9102.12.40; 9102.12.80 Ms. Jacqueline Jefferson JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of digital wrist watches with interchangeable bezels from China Dear Ms. Jefferson: In your letter dated January 20, 2006, on behalf of MZ Berger and Company, Inc., you requested a tariff classification ruling on two models of digital wrist watches with interchangeable bezels from China. You indicate that the wrist watches and interchangeable bezels will be imported and sold together. A picture of each watch and bezels was submitted with the ruling request. Item number CB407 is identified in your letter as the Care Bear LCD wrist watch. The watch contains a battery-operated electronic watch movement with a liquid crystal display. The watch has a plastic strap and interchangeable Care Bear bezels. The LCD display features the hour and minutes. Item number SBP265 is identified in your letter as the Spongebob Squarepants LCD wrist watch. The watch contains a battery-operated electronic watch movement with a liquid crystal display. The watch has a plastic strap and interchangeable Spongebob Squarepants bezels. The LCD display features the hour and minutes. In your letter, you asked if the additional bezels are classified under chapter 95, HTS, as articles designed for amusement for children. The National Import Specialist responsible for toys has stated that these items are not classified as toys. You also asked if the bezels would be separately classified under subheading 9111.90.5000, HTS, as parts of watches. The interchangeable bezels, imported and sold with the wrist watches, are classifiable with the watches. The applicable subheading for the digital wrist watches with interchangeable bezels 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