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NY D83968

November 3, 1998

CLA-2-91:RR:NC:MM:114 D83968


TARIFF NO.: 9102.91.20

Mr. Lewis Fischer
MSAS Customs Logistics Inc.
2265 East El Segundo Blvd.
El Segundo, CA 90245

RE: The tariff classification of dive watches from Switzerland

Dear Mr. Fischer:

In your letter dated October 13, 1998, on behalf of JWA Diving, you requested a tariff classification ruling.

The submitted samples are the Uwatec Dive Computer and the Scubapro Dive Computer. According to your letter, the Uwatec displays the time duration of the dive and the maximum depth reached during the dive. The Scubapro indicates the time duration and the depth, as well as the pressure of the air in the tank. Both devices display this information on liquid crystal displays. The catalogs describing these goods were not returned to this office with your letter of October 13, 1998.

The Uwatec is considered a specially designed sports watch for use by skin divers, incorporating a time duration indicator and a depth indicator. It is classifiable in heading 9102, HTS.

The Scubapro indicates air pressure in the tank, a function covered by heading 9026, HTS, in addition to indicating the time duration of the dive and the depth of the dive, functions covered by heading 9102, HTS. Under the General Rules of Interpretation, GRI 3 (c), HTS, the Scubapro Dive Computer is classified in heading 9102, HTS.

The applicable subheading for the Uwatec and the Scubapro Dive Computers will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other watches, electrically operated, with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 percent ad valorem on the battery.

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 212-466-5685.


Robert B. Swierupski

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