2001 April No. 28


Sands of Time Watch Retailers recently imported 50,000 reptile leather watch straps at a total value of $112,000.00. The shipment included only the straps and was imported from Argentina. The watch straps will be attached to watches at Sands of Time’s corporate facilities in Charleston, SC. What is the correct classification of the watch straps?

A) 9102.19.60

B) 9102.29.60

C) 9113.20.20

D) 9113.90.80

E) 4203.40.30

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The Answer is: D.

Citation: Chapter 42 Note 3; Chapter 91 Additional U. S. Note 2

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