CLA-2-61:OT:RR:NC:N3:354
Mr. Robert C. Thompson
W.J. Byrnes & Co. of Los Angeles, Inc.
8723 Bellanca Ave. Building A
Los Angeles, CA 90045
RE: The tariff classification of aquatic resistance gloves, an aquatic resistance belt and a wet/dry bag from China.
Dear Mr. Thompson:
In your letter dated March 30, 2012, you requested a tariff classification ruling on behalf of your client, TYR Sport, Inc.
The “Aquatic Resistance Belt” consists of a neoprene-covered adjustable belt to be worn around one’s waist. The belt connects to an elastic stretch cord which is attached to a fixed point outside the pool. The item is designed to provide additional resistance while swimming.
The “Aquatic Resistance Gloves” are constructed of neoprene rubber with a textured polyurethane coating on the entire palmside. The webbed gloves are shaped like a scallop shell with individual finger compartments that leave the thumb and finger tips exposed. The gloves also feature a hook and loop fastener at the wrist that bears the TYR logo. The essential character of the gloves is imparted by the palmside polyurethane coated knitted fabric. The gloves are designed for and used during water fitness activities such as resistance training and exercise routines.
The waterproof dry bag is constructed of polyester textile material. The bag is intended to provide storage, protection, portability and storage to its contents. The dry bag has plastic clips at the top of the bag that serve to form a seal when the bag is rolled down and closed keeping out water and debris.
Your inquiry does not provide enough information for us to issue a classification ruling on the “Water Shoe”. Your request for a classification ruling should state the identity and the external surface area measurements, by percentage, for all component materials comprising the upper with, and without, any accessories or reinforcements, and for the portion of the outer sole that touches the ground. Also, please provide the value, per pair, of the item. When this information is available, you may wish to consider resubmission of your request.
The applicable subheading for the “Aquatic Resistance Belt” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboats and other water sport equipment; parts and accessories thereof: Other, Other.” The rate of duty will be free.
The applicable subheading for the "Aqua Fitness Glove" will be 6116.10.0800, HTSUS, 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 and snowmobile gloves, mittens and mitts. The rate of duty will be 2.8% ad valorem.
The applicable subheading for the dry bag will be 4202.92.3031, HTSUS, which provides for travel, sports, and similar bags, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Ivers at 646-733-3054.
Sincerely,
Thomas J. Russo
Director,
National Commodity Specialist Division