The tariff classification of swimming articles from China.
Issued March 31, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9880, 9004.90.0000, 9506.29.0040, 4202.92.3031
Product description
, your client. You are requesting the tariff classification on a package containing various articles namely, a mask and snorkel set, swimming goggles, a case for the goggles and a carrying case for everything in the package. The articles in the package would be separately classified, since the items are not considered a set for the purposes of the HTS. The items are not a set because each item is used for a different activity (snorkeling, swimming and storage of equipment). The snorkel set and swim goggles are constructed of plastic and rubber materials, and the goggles case is all plastic. The carrying case is a knit construction, man-made textile mesh bag with a drawstring closure. The bag is considered a sport bag.
CBP rationale
The applicable subheading for the diving mask and snorkel set will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: Other…Other. The applicable subheading for the swim 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; other. The applicable subheading for the plastic case for the swim goggles will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and other materials of headings 3901 to 3914 (con. The applicable subheading for the mesh sport bag will be 4202.92.3031, Harmonized Tariff schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases…traveling bags…Other: With outer surface of sheeting of plastic or of textile materials: Other…Other: Of man-made fibers: Other.
Full text
NY F84727 March 31, 2000 CLA-2-95:RR:NC:2:224 F84727 CATEGORY: Classification TARIFF NO.: 9506.29.0040; 9004.90.0000; 4202.92.3031; 3926.90.9880 Frank Prackler Harold I. Pepper Co. Inc. 181 South Franklin Ave. Suite 218 Valley Stream, N.Y. 11581 RE: The tariff classification of swimming articles from China. Dear Mr. Prackler: In your letter dated March 22, 2000, you requested a tariff classification ruling, on behalf of International Leisure Products Inc., your client. You are requesting the tariff classification on a package containing various articles namely, a mask and snorkel set, swimming goggles, a case for the goggles and a carrying case for everything in the package. The articles in the package would be separately classified, since the items are not considered a set for the purposes of the HTS. The items are not a set because each item is used for a different activity (snorkeling, swimming and storage of equipment). The snorkel set and swim goggles are constructed of plastic and rubber materials, and the goggles case is all plastic. The carrying case is a knit construction, man-made textile mesh bag with a drawstring closure. The bag is considered a sport bag. The applicable subheading for the diving mask and snorkel set will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be free. The applicable subheading for the swim 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; other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the plastic case for the swim goggles will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and other materials of headings 3901 to 3914 (con.): Other…Other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the mesh sport bag will be 4202.92.3031, Harmonized Tariff schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases…traveling bags…Other: With outer surface of sheeting of plastic or of textile materials: Other…Other: Of man-made fibers: Other. The rate of duty will be 18.6 percent ad valorem. The mesh sport bag falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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