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NY 803288

October 25, 1994

CLA-2-91:S:N:N8:344 803288


TARIFF NO.: 9102.21.70

Robert B. Hall, MAJ USAF
13751 Morningbluff Drive
San Antonio, TX 78216

RE: The tariff classification of two wrist watches from Japan.

Dear Major Hall:

In your letter dated October 7, 1994, you requested a tariff classification ruling.

You state in your letter that as an active duty Major in the United States Air Force you recently completed 32 days of temporary duty at Yokota AFB in Japan. You further state that you have 45 days after your temporary duty has ended to purchase merchandise through the military exchange catalog. The items you wish to purchase are two Rolex wrist watches as follows:

1. Model No. 16610/93150 - Men's Oyster Perpetual Submariner valued at $2123.00.

2. Model No. 67230/78340 - Ladies Oyster Perpetual model valued at $1350.00.

You have told us that the men's wrist watch will be purchased for yourself and the ladies watch for your mother. The watch for your mother will be sent directly to her home in Seattle.

You have submitted descriptive catalog literature relating to these two wrist watches. Both watches have self-winding, mechanical movements with over 17 jewels in the movement, stainless steel cases and bracelets.

The applicable subheading for the Rolex wrist watches Model No. 16610/93150 and 67230/78340 will be 9102.21.70, Harmonized Tariff Schedule of United States (HTS), which provides for wrist watches...with automatic winding: Having over 17 jewels in the movement: With strap, band or bracelet of...base metal. The rate of duty will be $2.19 each plus 6% on the case plus 14% on the strap band or bracelet.

You also enclosed with your letter a clipping from the exchange catalog entitled "United States Customs" in which you quote the following: "a bona fide gift from customers stationed overseas totaling less than $50.00 per day are exempt from Customs charges". You ask for a clarification of this statement. This rule applies to the recipient of the gift. In this case it would be your mother.

We are enclosing for your information three brochures entitled U.S. Customs Pocket Hints; Know Before You Go and U.S. Customs International Mail Imports.

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

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