The tariff classification of a protective sleeve for a snorkel mouthpiece from China

N309232 February 21, 2020 CLA-2-95:OT:RR:NC:N2:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080; 9903.88.15 Mr. Joshua Kaufman Impact Development Corporation 11239 SW 114 Lane Circle Miami, FL 33176-3871 RE: The tariff classification of a protective sleeve for a snorkel mouthpiece from China Dear Mr. Kaufman: In your letter submitted January 26, 2020, you requested a tariff classification ruling. Images and a description of the “Snorklean” protective sleeve were submitted with your inquiry. “Snorklean,” UPC 811815030096, is described as a protective silicon sleeve that form-fits over the existing mouthpiece on a snorkel and/or scuba diving regulator mouthpiece. The product was designed for use in situations when renting or sharing diving equipment to protect against the transmission of disease or infection between divers. The protective silicon sleeve also helps to eliminate the chance of transferring trace amounts of disinfecting soaps and chemicals from one diver to another. The item is considered an accessory to diving equipment. The applicable subheading for the “Snorklean” protective silicon sleeve 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 (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 7.5 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