CLA-2-39:S:N:N3G:221 858432
Mr. John Wells
Speedo America
90 Park Avenue, 12th Floor
New York, NY 10016
RE: The tariff classification of various sports-related items
from Taiwan or Malaysia.
Dear Mr. Wells:
In your letter dated November 29, 1990, you requested a
tariff classification ruling.
Five samples were submitted with your request. Style 753137
is an underwater face mask. It consists of a safety tempered
lens set in a hard plastic frame with a silicone envelope
designed to cover the eyes and nose and an adjustable strap to
ensure a water-tight fit.
Style 753140 consists of swim fins made of rubber.
Style 753138 is an underwater breathing device, generally
known as a snorkel. It consists of a plastic tube approximately
15 inches long and one inch in diameter to which is attached a
PVC hose with a mouthpiece on one end for breathing underwater.
Style 753136, called a sports box, is a waterproof container
made of molded plastics with a hinged opening. A clip on the
back allows it to be fastened onto a belt or waistband, and a
braided neck cord allows it to be worn during sports activities.
Style 753119, described as the "Aqua Champion Glove" is a
webbed glove designed to be worn on the hands during swimming to
increase speed. It is made of neoprene rubber material covered
on both sides with textile fabric.
The swim fins will be manufactured in Malaysia. The other
articles will be made in Taiwan. The samples are being returned
as you requested.
The applicable subheading for the underwater face mask, the
snorkel breathing device and the rubber swim fins will be
9506.29.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles and equipment for gymnastics,
athletics, other sports...water skis, surf boards, sailboards and
other water-sport equipment; parts and accessories thereof. The
rate of duty will be 4.64 percent ad valorem.
The applicable subheading for the sports box will be
3923.10.0000, HTS, which provides for articles for the conveyance
or packing of goods, of plastics, boxes, cases, crates and
similar articles. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the swim glove will be
6116.10.0800, HTS, which provides for gloves, mittens and mitts,
knitted or crocheted: impregnated, coated or covered with
plastics or rubber ... all the foregoing specially designed for
use in sports, including ski or snowmobile gloves, mittens and
mitts. The rate of duty will be 5.5 percent ad valorem.
Articles classifiable under subheading 9506.29.0040, HTS,
which are products of Malaysia, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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