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NY 853626

July 13, 1990

CLA-2-91:S:N:N3G:344 853626


TARIFF NO.: 9102.12.80; 9102.12.40

Mr. Ken Hashimoto
Expeditors International of Washington, Inc. 880 HInckley Road
P.O. Box 4389
Burlingame, CA 9401-4389

RE: The tariff classification of a "ChatterBox" wrist watch exported from Hong Kong, made in China.

Dear Mr. Hashimoto:

In your letter dated June 5, 1990, on behalf of Chatter Box, Inc., you requested a tariff classification ruling.

You have submitted descriptive literature with your request. The ChatterBox, model 256, Voice and Sound Recording Wristwatch, is intended for children ages eight and up. It is a five- function quartz digital solid-state electronic wrist watch with a plastic strap, having recording and playback capability utilizing digital memory chips.

The ChatterBox Voice and Sound Recording Wristwatch is a composite article that prima facie appears to be classified under two headings--8520 and 9102. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article.

GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. We have concluded that the quartz digital watch and the recording and playback functions are equally essential components of the ChatterBox model 256 and neither watch nor recording/playback functions imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b).

GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."

Accordingly, the applicable HTS subheading for the ChatterBox Voice and Sound Recording Wristwatch will be 9102.12.80, which provides for wristwatches...battery powered...with opto-electronic display only. The rate of duty will be 3.9 percent on the movement and case plus 5.3 percent on the battery.

The applicable subheading for the plastic wrist band is 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80...whether or not attached to such watches at the time of entry: other. The rate of duty will be 3.9 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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