CLA-2-90:S:N:N1:114 877354

TARIFF NOS.: 9004.90.0000, 3926.90.9090

Mr. James C. Alberdi
A. J. Arango, Inc.
501 East Jackson Street
Tampa, Florida 33602

RE: The tariff classification of Welding Goggles and Face Shields from Taiwan

Dear Mr. Alberdi:

In your letter dated August 11, 1992, on behalf of Prosperity Tool Corporation, you requested a tariff classification ruling. The welding goggles are models 500, 510 and 520 and are composed of plastic material and have an elastic strap. The goggles are designed to shield the eyes of the user.

The face shields are models 532 and 533 and are composed of plastic material. The face shields cover the face of the user.

The applicable subheading for the welding goggles will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the face shields will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

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