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NY L86023

July 21, 2005

CLA-2-85:RR:NC:1:110 L86023


TARIFF NO.: 8470.10.0040

Mr. Stephen S. Spraitzar
Law Office of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of a calculator watch from China. Correction to Customs Ruling Number NY L84161.

Dear Mr. Spraitzar:

This ruling is being issued to correct a mistake of fact to Customs Ruling Number NY L84161, dated May 9, 2005. The ruling letter incorrectly identified your client as Tactical, Inc.

In your letter dated April 14, 2005, on behalf of your client “5.11 Tactical, Inc.” you requested a tariff classification ruling.

The merchandise under consideration is the Sure Shot™ Calculator Watch (“Sure Shot™”), Model #59209. The Sure Shot™ is a combination analog/digital battery-powered wristwatch with a ballistics calculator and a rubber strip. A sample of the watch was submitted with your ruling request and will be returned to you.

The Sure Shot™ is designed for use by police and military sharpshooters to process complex ballistic variables (wind speed and direction, etc.), maximizing the sharpshooters success. From the information provided by you, the Sure Shot™ will be imported packaged ready for retail sale with the watch, rubber watchband attached, leather watchband, hex wrench for changing watchbands, replaceable battery, instruction manual and nylon case.

The Sure Shot™ Ballistics Calculator runs on the ATRAG software developed by a master ballistician. This software calculates exact shooting coordinates for a rifle based on variables of ammunition, air temperature, barometric pressure, humidity, altitude, windage, target movement, etc., all critical information in computing precision marksmanship. Although the Sure Shot™ is a full function wristwatch with time/date and day of week, the watch appears to be a secondary function to the ballistics calculator. Once the critical information is input into the Sure Shot™, the calculator performs a series of calculations without further aid from the user. The calculator computes the trajectory of the bullet’s flight path to the target and displays the results on the LCD (Liquid Crystal Display) screen. These results are expressed in adjustment inputs for the marksman’s riflescope for windage and elevation settings.

The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. When imported packaged together ready for retail sale as stated above, the Sure Shot™ Calculator Watch meets the definition of a set. The Sure Shot™ also meets the definition of a composite good under GRI 3(b) with the ballistics calculator providing the essential character.

The applicable subheading for the Sure Shot™ Calculator Watch Model #59209 will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functionsElectronic calculators capable of operating without an external source of electric powerDisplay only.” The general rate of duty 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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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