The tariff classification of safety items for scuba divers, from Taiwan

N044178 November 18, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.7500, 5607.49.3000 Linda A. Walters Gateway CHB, Ltd. 4755 Paris Street Suite 200 Denver, CO 80239 RE: The tariff classification of safety items for scuba divers, from Taiwan Dear Ms. Walters: In your letter dated Oct. 22, 2008, and an undated follow-up received in our office Nov. 14, you requested a tariff classification ruling on behalf of your client, Innovative Scuba Concepts, Inc., of Colorado Springs, Colorado. The submitted samples are identified as the Cordura Inflatable Diver Safety Signal Tube (Item# SPO134), the Plastic Line Holder (Item# FL0505), and the Inflatable Flag-n-Float (Item# FL0301). The samples will be returned as requested. The Cordura Diver Safety Signal Tube is inflatable and measures approximately 45” x 5”. It is constructed of 210 denier nylon fabric. You state that it is intended for use by scuba divers to alert others that a diver is under the water at the marked spot. It has a screw down plastic oral inflator and is packaged with a diver’s plastic safety whistle. When deflated and folded up it is secured with a hook-and-loop fastener. The signal tube and whistle are considered to be a set for tariff purposes; the essential character of the set is imparted by the signal tube. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Inflatable Diver Safety Signal Tube with the whistle will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The Plastic Line Holder is made of plastic and measures approximately 12” x 8”; it is shaped like an X with a handle at the top. A length of braided polypropylene rope is wrapped around the middle of the X. The rope is intended for use as a safety line between divers. The line holder and rope also constitute a set for tariff purposes; however, neither the rope nor the plastic handle imparts the essential character, so the set will be classified under the heading which comes last numerically in the tariff. GRI 3(c) noted. The plastic handle would be classified in Chapter 39 and the rope in Chapter 56. The applicable subheading for the Plastic Line Holder will be 5607.49.3000, HTSUS, which provides for twine, cordage, ropes, and cables, whether or not plaited or braided: Of polyethylene or polypropylene: Other: Other. The duty rate will be 3.6% ad valorem. The Inflatable Flag-n-Float is used to indicate that a diver is below the water at the marked spot. It is made of PVC sheeting, is circular in shape, and measures approximately 12” in diameter. The item is inflatable and features the words, “DIVER BELOW.” A striped plastic flag on a short plastic staff can be attached to the float. For tariff purposes, it is considered a composite good. GRI 3(b) noted. The applicable subheading for the Inflatable Flag-n-Float (Item# FL0301) will be 3926.90.7500, HTSUS, which provides for other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division