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N022010 N0 Ruling Active

The tariff classification of goggle retainers.

Issued February 6, 2008 by U.S. Customs and Border Protection.

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N0 N022010 (February 6, 2008)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The goggle holders are designed for use where protective goggles are worn with a protective work helmet. The goggle holders are not imported with either the helmet or goggles. The goggle holders are secured to a helmet through the polyvinyl chloride (PVC) and neoprene rubber band. The goggles are then secured to the band with the plastic fittings. When in use, the goggles are firmly secured for safety. When not in use, the goggles rest securely atop the helmet. The essential character is imparted by the PVC, which predominates significantly by both weight and value.

CBP rationale

The applicable subheading for the goggle holders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N022010 February 6, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Susan Perrine Checkers Industrial Safety Products, Inc. P.O. Box 310 Louisville, CO 80027-0310 RE: The tariff classification of goggle retainers. Dear Ms. Perrine: In your letter dated January 8, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The goggle holders are designed for use where protective goggles are worn with a protective work helmet. The goggle holders are not imported with either the helmet or goggles. The goggle holders are secured to a helmet through the polyvinyl chloride (PVC) and neoprene rubber band. The goggles are then secured to the band with the plastic fittings. When in use, the goggles are firmly secured for safety. When not in use, the goggles rest securely atop the helmet. The essential character is imparted by the PVC, which predominates significantly by both weight and value. The applicable subheading for the goggle holders will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty provided above is the rate applicable when the goods are made in a country with which the United States has Normal Trade Relations. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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