The tariff classification of the “Sun & Sky Silicone Ear Plugs” from China

N338005 February 8, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080; 9903.88.15 David Prata CVS Pharmacy, Inc Mail Code 5055 One CVS Dr., Woonsocket, RI 02895 RE:      The tariff classification of the “Sun & Sky Silicone Ear Plugs” from China Dear Mr. Prata: In your letter dated February 6, 2024, you requested a tariff classification ruling.  Photographs and a description of the “Sun & Sky Silicone Ear Plugs,” CVS item number 912960, were submitted with your inquiry.  The item consists of 4 pairs, cylindrical shaped, silicone putty “ear plugs” packaged together for retail sale in a polypropylene storage case.  The product packaging instructs the user to roll the silicone cylinder into a ball and flatten over the ear canal.  The ear putty is used to keep water from entering a swimmer's ears while swimming.  The product can help prevent swimmer's ear by not allowing water into the ear canal.  The ear plugs are not designed for noise reduction. The applicable subheading for the “Sun & Sky Silicone Ear Plugs,” CVS item number 912960, 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…or outdoor games…; Water skis, surf boards, sailboards, and other water-sport equipment; parts and accessories thereof: Other…Other."  The 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 World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.  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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division