Watch glasses excluded from Chapter 91 classification and upheld as plastic articles under Heading 39.07.

Watch glasses imported as watch parts were held classifiable under Heading 39.07 as articles of plastic, because Note 3 to Chapter 91 expressly excludes watch glasses from that chapter. Although the goods were described as watch crystals and were used in watches, the exclusion in the chapter note prevailed over their general character as watch parts. Classification under Heading 91.01/11 was therefore rejected, and the goods remained outside Chapter 91 for customs purposes.

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Issues: Whether watch crystals or watch glasses imported as watch parts were classifiable under Heading 91.01/11 of the Customs Tariff Act, 1975, or under Heading 39.07 as articles of plastic.

Analysis: Note 3 to Chapter 91 expressly excludes watch glasses from Chapter 91, even though the chapter covers clock and watch parts generally. The imported article, though described as a watch crystal and made of acrylic, was also admittedly known as watch glass. In that setting, the exclusion in the chapter note governed classification, and the goods could not be brought within Heading 91.01/11 merely because they were regarded as watch parts in a technical sense.

Conclusion: The classification under Heading 39.07 was upheld and the claim for classification under Heading 91.01/11 was rejected.

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