United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K80179 - NY K80222 > NY K80183

Previous Ruling Next Ruling
NY K80183

November 20, 2003
CLA-2-91:RR:NC:MM:114 K80183


TARIFF NO.: 9102.11.45; 9608.10.0000

Ms. Stephanie De Silva
Import/Export Analyst
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of quartz analog wrist watch and pen/key ring

Dear Ms. De Silva:

In your letter dated October 22, 2003, you requested a tariff classification ruling on a quartz analog wrist watch and pen/key ring. A sample of the Lizzie McGuire Watch and Keychain Pen Set was submitted with the ruling request.

The submitted item number PP 270171 is identified as the Lizzie McGuire Watch and Keychain Pen Set. The submitted samples consist of a wrist watch and pen/key ring. The watch is a girl’s battery operated quartz analog wrist watch in a round plastic case with a jelly plastic trim and a plastic embossed jelly strap. The watch has a round dial with silver tone hour, minute and second hands. The face of the watch features printed Lizzie McGuire cartoon art. You have not stated in your letter the number of jewels in the movement. We agree with your proposed classification for the watch if the movement contains no jewels or only one jewel. You have indicated that the case and bracelet are made in China and the watch is assembled in China. The watch movement is made in Japan.

The key ring is attached to a 2-inch pen with feathers on its end. You have indicated in your letter that the pen is covered with a synthetic textile simulated fur material and tipped by genuine turkey feather material. The pen and key ring is considered a composite good for tariff classification purposes.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI) taken in order. The combination pen/key ring is a composite article that is classifiable under more than one heading, each equally specific. Customs has determined that no single component imparts the essential character to the item, so there is no essential character for this composite article. Accordingly, the combination pen/key ring will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the pen/key ring is classifiable under heading 9608 as a ball point pen since it occurs last in numerical order of the two competing headings.

Your sample is being returned as requested.

The applicable subheading for the wrist watch will be 9102.11.45, 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 mechanical display only; having no jewels or only one jewel in the movement; other; other. The rate of duty will be 40 cents each plus 8.5 percent ad valorem on the case plus 2.8 per cent ad valorem on the strap, band or bracelet plus 5.3 percent ad valorem on the battery. If the watch has more than one jewel in the movement, the watch shall be classified in the subheading which provides for wrist watches with the appropriate number of jewels in the movement.

The applicable subheading for the pen/key ring will be 9608.10.0000, HTS, which provides for ball point pens. The rate of duty will be 0.8 ¢ each + 5.4 per cent valorem.

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 classification of the wrist watch, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the classification of the pen/key ring, contact National Import Specialist Tom McKenna at 646-733-3025


Robert B. Swierupski

Previous Ruling Next Ruling

See also: