The tariff classification of swim masks from China

N306201 October 4, 2019 CLA-2-95:OT:RR:NC:N2:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080; 9903.88.15 Joseph Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of swim masks from China Dear Mr. Kenny: In your letter dated September 11, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. There are two products at issue that are identified by item numbers 909381 and 909394 and described as swim masks. Item 909381 is a protective swim mask for adults that is designed to cover the eyes and nose during various water activities. It is comprised of two polycarbonate lenses, an integrated nose cover, and a PVC head strap. Item 909394 is a youth-sized protective swim mask designed to cover the eyes and nose during various water activities. It is comprised of two polycarbonate lenses, an integrated nose cover, and a PVC head strap. In your request, you suggest that the correct classification of the subject masks is 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As the subject swim masks have an integrated nose cover and are designed to cover more than just the eyes, they are excluded from classification under heading 9004. The applicable subheading for the swim masks, items 909381 and 909394 will be 9506.29.0080, HTSUS, which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other: Other.” The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.29.0080, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.29.0080, HTSUS, listed above.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division