L81175 L8 Ruling Active

The tariff classification of a Swim Combo from China

Issued December 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

You are requesting the tariff classification on a product that is described as a “Swim Combo Set”, item #938784. The swim mask with the snorkel that attaches to the mask, and the fins are sized for children. The mask, snorkel, and fins are packaged for retail sale in a carrying case that is shaped and fitted for its contents therefore it will be dutiable at the same rate as the contents. The entire product will be classified in Chapter 95 as other water-sport equipment. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Swim Combo, item #938784, will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other.

Full text

NY L81175 December 15, 2004 CLA-2-95:RR:NC:2:224 L81175 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Swim Combo from China Dear Ms. Aldinger: In your letter dated December 2, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a “Swim Combo Set”, item #938784. The swim mask with the snorkel that attaches to the mask, and the fins are sized for children. The mask, snorkel, and fins are packaged for retail sale in a carrying case that is shaped and fitted for its contents therefore it will be dutiable at the same rate as the contents. The entire product will be classified in Chapter 95 as other water-sport equipment. The sample will be returned, as requested by your office. The applicable subheading for the Swim Combo, item #938784, will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: other…other. The rate of duty will be free. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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