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NY N008525

March 23, 2007



TARIFF NO.: 9102.91.40

Ms. Marla Hammouche
Import Compliance Manager
Casual Living USA, Inc.
5401 Hanger Court
Tampa, FL 33634

RE: The tariff classification of a clear diamond ring, with key rings and a watch from China.

Dear Ms. Hammouche:

In your letter dated March 14, 2007, you requested a tariff classification ruling on a clear diamond ring, with key rings and a watch. A sample was submitted.

Item #730903, a clear diamond ring, with key rings and a watch, is designed to be carried on a person. The ring is made of cut glass “diamond”, the key rings are made of iron alloy, and the watch, which is attached to the key rings, is battery operated with a quartz movement and simulated pearl analog face. There are no jewels in the movement.

The clear diamond ring, with key rings and a watch is a composite article that prima facie appears to be classified under three headings—7326, 7117 and 9102. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the three headings each refer to part only of the composite article, the three headings are regarded as equally specific in relation to the article.

GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. We have concluded that the clear diamond ring, the key rings and the watch are equally essential components and neither the clear diamond ring, the key rings, nor the watch imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) 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."

The applicable subheading for the clear diamond ring, with key rings and a watch will be 9102.91.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wrist watches, pocket watches...Other: Battery powered: Other: Having no jewels or only one jewel in the movement. The rate of duty will be 40 cents each plus 6 percent ad valorem on the case plus 5.3 percent ad valorem on the battery.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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