The tariff classification of repaired watches from Hong Kong
Active· CBP ruling HQ c87078· Issued 1998-05-12
Ruling text
NY C87078
May 12, 1998
CLA-2-91:RR:NC:MM:114 C87078
CATEGORY: Classification
TARIFF NO.: 9802.00.50
Mr. Jason Burandt
Awl & Associates Inc.
7750 East Evens
Suite # 4
Scottsdale, AZ 85260
RE: The tariff classification of repaired watches from Hong Kong
Dear Mr. Burandt:
In your undated letter you requested a tariff classification
ruling on wrist watches.
You indicate that you will be exporting watches from Hong
Kong, Japan, Taiwan, and Switzerland to Hong Kong for repair.
Five representative watches were furnished to this office and are
being returned to you.
Examples of the type of work that will be performed in Hong
Kong are listed. The watches will be buffed to remove scratches
from the case, band, and crystal; the movements and case holders
will be repaired; dial hour markers will be replaced, if missing;
bands and parts of bands will be repaired or replaced.
Customs Regulations Section 10.8 concerns articles exported
for repairs or alterations. A copy of this section of the
regulations is attached for your reference. Also attached are
the applicable pages from the Harmonized Tariff Schedule of the
United States (1998) showing 9802.00.50, HTS, and U.S. Note 3 to
Subchapter II regarding articles repaired, altered, processed or
otherwise changed in condition abroad.
The applicable subheading for the repaired watches, upon
compliance with all applicable Customs Regulations will be
9802.00.50, Harmonized Tariff Schedule of the United States
(HTS), which provides for Articles returned to the United States
after having been exported to be advanced in value or improved in
condition by any process of manufacture or other means; Articles
exported for repairs or alterations; Other. The rate of duty
will be a duty upon the value of the repairs or alterations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
In order to determine the rate of duty that applies to the
repaired watches, information regarding the watches, for example,
the number of jewels in the movement, whether the watch has an
analog or opto-electronic display, etc., will have to be
furnished to Customs at the time of entry. For your information,
wrist watches, other than those with a case of precious metal, or
metal clad with precious metal, fall within heading 9102,
Harmonized Tariff Schedule of the United States. Within heading
9102, the rates of duty vary depending upon the number of jewels
in the movement, whether the case is plated with gold or silver,
etc.
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 212-466-5685.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling c87078, retrieved 2026-10-12T05:38:24Z, republished verbatim. This digest is informational; only CBP issues binding rulings.