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.


Jean F. Maguire
Area Director
New York Seaport