NY 866314: The tariff classification of a child's watch from Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866314 
                                   August 22, 1991
                                    


CLA-2-:91:S:N:N3G:344  866314   

CATEGORY:  Classification

TARIFF NO.: 9102.12.80;  9102.12.40

Mrs. Betsy N. Wolkens
Hayes Specialties Corporation 
1761 East Genesee
Saginaw, MI 48601

RE:  The tariff classification of a child's watch from Taiwan.

Dear Mrs. Wolkens:

     In your letter of August 16, 1991, you asked for a tariff
classification ruling on a child's watch from Taiwan.
      
     The sample submitted with your letter is a child's watch
consisting of a battery-operated solid state electronic watch
movement with a liquid crystal display (LCD) in a purple/yellow
PVC foam case with an orange PVC foam strap. Two bulging eyes of
plastic glued at the top of the purple/yellow foam case gives the
watch the appearance of a frog.  The sample is representative of
other watches with various animal-shaped faces in bright,
multicolored PVC foam.       

     The applicable subheading for the child's animal-face watch
will be 9102.12.80, Harmonized Tariff Schedule of the United
States (HTS), which provides for wrist watches, battery
powered...with opto-electronic display only: other. The rate of
duty will be 3.9% on the movement and case plus 5.3% on the
battery.

     The applicable subheading for the foam watch strap will be
9102.12.40, HTS, which provides for straps, bands or bracelets
entered with watches of subheading 9102.12.80...other.  The rate
of duty on the foam strap is 3.9%.
          
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).





     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                        Sincerely,

                                   
  
                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport