Quartz Analogue Automatic Wrist Watch; Explanatory Notes 91.01 and 91.02; Battery or Accumulator Powered; GRI's 3(a) and 6; Heading 9101; 9102.21.30
Active· CBP ruling HQ 955278· Issued 1993-11-09
Ruling text
HQ 955278
November 9, 1993
CLA-2 CO:R:C:M 955278 DWS
CATEGORY: Classification
TARIFF NO.: 9102.11.50
Mr. Joseph Paprskar
Vice President, Operations
Seiko Corporation of America
1111 Macarthur Boulevard
Mahwah, NJ 07430
RE: Quartz Analogue Automatic Wrist Watch; Explanatory Notes
91.01 and 91.02; Battery or Accumulator Powered; GRI's 3(a)
and 6; Heading 9101; 9102.21.30
Dear Mr. Paprskar:
This is in response to your letter of October 18, 1993, to the
Area Director of Customs, New York Seaport, concerning the
classification of a quartz analogue automatic wrist watch under the
Harmonized Tariff Schedule of the United States (HTSUS). Your
letter, together with the sample watch, has been referred to this
office for a response.
FACTS:
The Seiko Kinetic quartz analogue automatic wrist watch (model
no. SHF032) is a product of Japan. The 6 jewel quartz watch
features an "Automatic Generating System" (AGS), in a gold-plated
case, with a steel back, connected to a gold-plated metal band.
The AGS converts the rotational energy generated by the movement
of the arm of the watch wearer into electrical energy, and thus
powers the watch. The watch is not powered by a battery. The
electrical energy generated is stored in the capacitor, which
serves as the secondary source of power. Because the AGS is
entirely self-generating, there is no need for another source of
energy. If the watch is left unused for a long period of time, it
will start operating again when the user merely swings it from side
to side. When the capacitor is fully charged, the energy stored
can power the watch for approximately 3 days even if left unused.
When the energy stored in the capacitor is reduced to an extremely
low level, the second hand starts moving at two-second intervals,
indicating that the watch needs recharging. In that case, unless
electrical energy is generated, the watch will run down in
approximately 12 hours.
The subheadings under consideration are as follows:
9102.21.30: [w]rist watches, pocket watches and other watches,
including stop watches, other than those of
heading 9101: [o]ther wrist watches, whether or
not incorporating a stop watch facility: [w]ith
automatic winding: [h]aving over one jewel but
not over 17 jewels in the movement: [w]ith strap,
band or bracelet of textile movement or of base
metal, whether or not gold-or silver-plated.
The general, column one rate of duty for goods classifiable
under this provision is $2.19 each and 6 percent ad valorem
and 14 percent ad valorem on the strap, band, or bracelet.
9102.11.50: [w]rist watches, battery powered, whether or not
incorporating a stop watch facility: [w]ith
mechanical display only: [o]ther: [w]ith strap,
band or bracelet of textile material or of base
metal, whether or not gold- or silver-plated:
[w]ith gold- or silver-plated case.
The general, column one rate of duty for goods classifiable
under this provision is 80 cents each and 6 percent ad valorem
on the case and 14 percent ad valorem on the strap, band, or
bracelet and 5.3 percent ad valorem on the battery.
ISSUE:
Whether the subject wrist watch is classifiable under
subheading 9102.21.30, HTSUS, as an other wrist watch with
automatic winding, or under subheading 9102.11.50, HTSUS, as an
other battery powered wrist watch, with mechanical display only.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
It has been suggested that the wrist watch is classifiable
under heading 9101, HTSUS, which provides for: "[w]rist watches,
pocket watches and other watches, including stop watches, with case
of precious metal or of metal clad with precious metal."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 91.01 (p. 1541) states that:
. . . watches with case of precious metal or of metal clad
with precious metal, having a steel back, fall in heading
91.02, as do watches with case of base metal inlaid with
precious metal.
Therefore, according to Explanatory Note 91.01, because the
subject wrist watch has a steel back, it is precluded from
classification under heading 9101, HTSUS, and is to be classifiable
under one of the provisions of heading 9102, HTSUS.
In part, Explanatory Note 91.02 (p. 1542) expands the terms
of subheading 9102.11, HTSUS, by reading "battery or accumulator
powered". (emphasis supplied).
In the Oxford American Dictionary, the term "accumulator" is
defined as "to increase in quantity or amount".
According to the above definition, it is our position that the
subject wrist watch is accumulator powered. The rotational
electrical energy generated by the watch user and converted by the
AGS is stored in the capacitor. The watch operates on energy which
is increased in quantity by the movement of the watch by the user.
The operation of the watch is dependent upon the increase and
subsequent storage of electrical energy. Consequently, the watch
is described under subheading 9102.11, HTSUS.
However, the watch is also described under subheading 9102.21,
HTSUS, because the watch in a sense automatically winds every time
the user moves the watch from side to side.
GRI 6 states that:
[f]or legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes
and, mutatis mutandis, to the above rules, on the
understanding that only subheadings at the same level are
comparable. For the purposes of this rule, the relative
section, chapter and subchapter notes also apply, unless the
context otherwise requires.
In part, GRI 3(a) states that:
[t]he heading which provides the most specific description
shall be preferred to headings providing a more general
description. . .
Under GRI 3(a) and GRI 6, in comparing subheadings 9102.11 and
9102.21, HTSUS, it is our position that subheading 9102.11, HTSUS,
more specifically describes the subject watch, because it provides
for battery (including accumulator) powered watches. Subheading
9102.21, HTSUS, does not specifically state how watches
classifiable under that provision must be powered.
Therefore, we find that the subject wrist watch is
classifiable under subheading 9102.11.50, HTSUS.
HOLDING:
The Kinetic quartz analogue automatic wrist watch (model no.
SHF032)is classifiable under subheading 9102.11.50, HTSUS, as an
other battery powered wrist watch, with mechanical display only.
Because the wrist watch does not contain a battery, it is not
subject to the 5.3 percent ad valorem rate of duty for batteries
under subheading 9102.11.50, HTSUS.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 955278, retrieved 2026-10-12T05:28:40Z, republished verbatim. This digest is informational; only CBP issues binding rulings.