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NY 862987

MAY 16 1991

CLA-2-90:S:N:N1:114 862987


TARIFF NO.: 9004.90.0000

Mr. Howard M. Paull
Sharretts, Paley, Carter, & Blauvelt, P.C. 67 Broad Street
New York, New York 10004

RE: The tariff classification of a Swim Goggle Set from China

Dear Mr. Paull:

In your letter dated May 3, 1991, on behalf of K-Mart Corporation, you requested a tariff classification ruling.

The submitted sample consists of a pair of swim goggles, rubber ear plugs, and a rubber nose clip. The swim goggles have polycarbonate lenses, neoprene padding and an adjustable strap. The swim goggles cover the eyes of the wearer and do not cover the nose.

The three items are packaged together for retail sale and are called a swim goggle set. For the purposes of the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The swim goggles impart the essential character to the set.

The applicable subheading for the swim goggle set, consisting of the swim goggles, the rubber ear plugs and the rubber nose clip, will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; other. The rate of duty will be 7.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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