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NY G82384

October 16, 2000

CLA-2-90:RR:NC:MM:114 G82384


TARIFF NO.: 9102.91.20

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Place
1315 Broadway
New York, N. Y. 10036-8901

RE: The tariff classification of a ring watch from China

Dear Ms. Wierbicki:

In your letter dated September 21, 2000, on behalf of Avon products, Inc., you requested a tariff classification ruling.

The item is a battery operated Christmas wreath ring watch with a liquid crystal display. The watch contains a three dimensional plastic depiction of a Christmas wreath with a red bow and red holly berries. The wreath surrounds the LCD time display. The watch is designed to be worn on the finger and has an expansion ring made of stainless steel.

You ask that we consider classifying the Christmas wreath ring watch under subheading 9505.10.5020, HTS, which provides for festive, carnival or other entertainment articles; articles for Christmas festivities; other; other. Regarding classification of the ring watch under heading 9505, HTS, Headquarters Ruling Letter (HRL) 961931 dated August 20, 1999, ruled on certain articles principally used for personal adornment. It stated:

“In Headquarters Ruling Letter (HRL) 961833, dated May 19, 1999, we classified Gift Box Brooches. We indicated that the court, in Midwest, included within the scope of the class “festive articles” decorative household articles which are representations of an accepted symbol for a recognized holiday and utilitarian/functional articles if such utilitarian articles are a three dimensional representation of an accepted symbol for a recognized holiday. As the brooches were articles of personal adornment, and not either household decorative articles which were representations of an accepted symbol for a recognized holiday or utilitarian/functional articles which were a three dimensional representative of an accepted symbol for a recognized holiday, Customs held that they were not described by heading 9505, HTSUS.

Like the brooches of HRL 961833, the subject earrings, pins and necklaces are articles of personal adornment. As such, heading 9505, HTSUS, does not describe them.

We are of the opinion that the jewelry remains jewelry even if it has a motif associated with a holiday. The jewelry does not loose its identity as jewelry simply by virtue of what it depicts. The decoration of the jewelry with festive motifs does not prevent its use as jewelry. It remains an object used to adorn the person, not the home. As such, it is not described by heading 9505, HTSUS."

Although the ring/watch under consideration here is not classifiable as jewelry, it shares with jewelry the function of personal adornment in addition to its primary function of telling time. These watches do not function to decorate the home for Christmas. Neither are they used to celebrate the holiday. Like that jewelry ruled on above, the watch remains a watch and not an object to adorn the home. It continues to function as a watch regardless of the motif it depicts.

Your sample is being returned as requested.

The applicable subheading for the Christmas wreath ring watch will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101, other watches, electrically operated, 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.

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 212-637-7058.


Robert B. Swierupski

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