The tariff classification of two snorkel sets from China

N251354 April 9, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of two snorkel sets from China Dear Ms. Kessler: In your letter dated March 6, 2014, you requested a tariff classification ruling. A sample of the “Youth Snorkel Set,” Costco item number 790054, and the “Adult Snorkel Set,” Costco item number 790053, were received with your inquiry. Each set consists of a plastic face mask that covers the eyes and nose, a plastic snorkel, a pair of fins made from thermoplastic rubber and ethylene vinyl acetate, and a nylon mesh carrying bag. The essential character of each set is imparted by the watersport equipment. The applicable subheading for the “Youth Snorkel Set” and “Adult Snorkel Set” 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…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. 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 James Forkan at [email protected]. Sincerely, Gwenn K. Kirschner Acting Director National Commodity Specialist Division