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NY K83018




March 10, 2004
CLA-2-91:RR:NC:MM:114 K83018

CATEGORY: CLASSIFICATION

TARIFF NO.: 9102.12.80; 9102.12.40

Ms. Lydia Hua
Manager
Greenland Sales Corporation
PO Box 71 Ellicott Station
Buffalo, NY 14205-0071

RE: The tariff classification of the Track Master, Echo Master and Compass Master from China

Dear Ms. Hua:

In your letter dated February 4, 2004, you requested a tariff classification ruling on the Track Master, Echo Master and Compass Master from China. Samples of the Track Master, Echo Master and Compass Master were submitted with the ruling request.

The submitted samples are identified as the Sensor Series Track Master, Echo Master and Compass Master. The Track Master is a battery operated, digital combination watch and compass housed in a plastic case. The Track Master features a polyurethane strap. The compass features a display range of 0 to 359 (digital), 1 to 60 pointers (graphical) and 16 compass points. The combination article has a liquid crystal display (LCD) and EL backlight, and is water resistant. The LCD display features various modes including time and date, chronograph, timer, alarm, pacer and geographic direction. The Track Master is placed on a cardboard display stand. The display stand is packed in a cardboard box ready for retail sale. The Track Master is imported with an instruction booklet.

The Echo Master is a battery operated, digital combination watch, altimeter, barometer and thermometer housed in a plastic case. The Echo Master features a polyurethane strap. The combination article has a liquid crystal display (LCD) and EL backlight, and is water resistant. The LCD display features various modes including time and date, chronograph, timer and alarm. You have indicated in your letter that the Echo Master can be used by hikers, mountain climbers and people who want to know how high above sea level they are, the air pressure and the temperature. The Echo Master is placed on a cardboard insert that is inside a plastic display stand. The display stand is packed in a cardboard box ready for retail sale. The Echo Master is imported with an instruction booklet.

The Compass Master is a battery operated, digital combination watch, altimeter, barometer, compass and thermometer housed in a plastic case. The Compass Master features a polyurethane strap. The combination article has a liquid crystal display (LCD) and EL backlight, and is water resistant. The LCD display features various modes including time and date, chronograph, timer and alarm. You have indicated in your letter that the Compass Master can be used by hikers, mountain climbers and people who want to know what direction they are traveling, how high above sea level they are, the air pressure and the temperature. The Compass Master is placed on a cardboard insert that is inside a plastic display stand. The display stand is packed in a cardboard box ready for retail sale. The Compass Master is imported with an instruction booklet.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. Each of the digital combination articles 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 these composite articles. Accordingly, the digital combination articles 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), each of the digital combination articles is classifiable under heading 9102 since it occurs last in numerical order of the competing headings.

The applicable subheading for the digital combination articles will be 9102.12.80, 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 polyurethane watch straps 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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