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NY 866314

August 22, 1991

CLA-2-:91:S:N:N3G:344 866314


TARIFF NO.: 9102.12.80; 9102.12.40

Mrs. Betsy N. Wolkens
Hayes Specialties Corporation
1761 East Genesee
Saginaw, MI 48601

RE: The tariff classification of a child's watch from Taiwan.

Dear Mrs. Wolkens:

In your letter of August 16, 1991, you asked for a tariff classification ruling on a child's watch from Taiwan.

The sample submitted with your letter is a child's watch consisting of a battery-operated solid state electronic watch movement with a liquid crystal display (LCD) in a purple/yellow PVC foam case with an orange PVC foam strap. Two bulging eyes of plastic glued at the top of the purple/yellow foam case gives the watch the appearance of a frog. The sample is representative of other watches with various animal-shaped faces in bright, multicolored PVC foam.

The applicable subheading for the child's animal-face watch will be 9102.12.80, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, battery powered...with opto-electronic display only: other. The rate of duty will be 3.9% on the movement and case plus 5.3% on the battery.

The applicable subheading for the foam watch strap will be 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80...other. The rate of duty on the foam strap is 3.9%.

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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