NY 807171

March 13, 1995

CLA-2-91:S:N:N8:344 807171

CATEGORY: Classification

TARIFF NO.: 9102.11.45; 7310.29.0050

Ms. Donna Powers

Patrick Powers Customs Brokers, Inc.

P.O. Box 300155

JFK Airport Station

Jamaica, NY 11430

RE: The tariff classification of a quartz analog talking wrist

watch and metal box from China.

Dear Ms. Powers:

In your letter dated February 14, 1995, on behalf of Hope

Industries, you requested a tariff classification ruling.

The submitted sample, Item #64201, "Power Ranger Talking

Watch," is a child's wrist watch containing a battery-operated,

solid state, mechanical watch movement in a plastic case with a

plastic strap. The watch dial bears a picture of a Mighty

Morphin Power Ranger. The theme song of the Power Rangers can be

heard by depressing a button on the side of the watch case. The

watch is contained in a metal octagon-shaped box which measures 5

1/2" x 4 1/2" x 2 1/2". The lid bears a picture of the Power

Rangers and the words "Might Morphin Power Rangers."

Your sample is being returned as requested.

The applicable subheading for the wrist watch will be

9102.11.45, Harmonized Tariff Schedule of the United States

(HTS), which provides for wrist watches, battery powered, 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% on

the case plus 2.8% on the strap band or bracelet plus 5.3% on the

battery.

The applicable subheading for the metal box will be

7310.29.0050, HTS, which provides for Tanks, casks, drums, cans,

boxes and similar containers, for any material...of iron or

steel, of a capacity...of less than 50 liters. Other. The rate

of duty will be Free.

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