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NY I82874

June 14, 2002

CLA-2-91:RR:NC:MM:114 I82874


TARIFF NO.: 9102.12.80; 9102.12.40

Mr. Olivier Canler
Suunto USA.
2151 Las Palmas Drive, Suite F
Carlsbad, CA 92009

RE: The tariff classification of the X-Lander from Finland

Dear Mr. Canler:

In your letter dated May 30, 2002, you requested a tariff classification ruling on the X-Lander from Finland. A sample of the X-Lander was submitted with the ruling request.

The submitted sample is identified as the Suunto X-Lander. The X-Lander is a battery operated, digital combination article that consists of a wrist watch, altimeter, barometer and compass. The watch has a black leather strap. The combination article features a liquid crystal display (LCD) that measures approximately 1 1/2 inches in diameter. The display features the time, altitude, barometric pressure, and bearing in degrees and cardinal point. The X-Lander has an electoluminescent backlight and is waterproof up to 30 meters/100 feet. The X-Lander is packed in a cardboard box ready for retail sale.

Classification of merchandise under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRIs) taken in order. The digital combination wrist watch, altimeter, barometer and compass is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the digital combination wrist watch, altimeter, barometer and compass will be classified according to General Rule of Interpretation 3(c) which 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”. Applying GRI 3(c), the X-Lander is classifiable under heading 9102 since it occurs last in numerical order of the competing headings.

The applicable subheading for the X-Lander will be 9102.12.80, 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; wrist watches, electrically operated, whether or not incorporating a stop watch facility; with opto-electronic display only; other. The duty rate will be free.

The applicable subheading for the leather watch strap will be 9102.12.40, HTS, which provides for straps, bands or bracelets entered with watches of subheading 9102.12.80 and classifiable therewith pursuant to additional U.S. note 2 to this chapter; all the foregoing whether or not attached to such watches at the time of entry; other. The duty rate will be free.

Your sample is being returned as requested.

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 646-733-3019.


Robert B. Swierupski

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