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NY 885481

May 25, 1993

CLA-2-95:S:N:N8:224 885481


TARIFF NO.: 9506.29.0040; 4202.92.3030

Ms. Cecilia Castellanos
Withrow Zerwekh
1241 Watson Center Road
Carson, CA 90745

RE: The tariff classification of a "Coral Series 3 Composite Five Piece Snorkeling Set", item number 82906, from China and Taiwan.

Dear Ms. Castellanos:

In your letter dated April 23, 1993, on behalf of your client, ERO Industries, you requested a tariff classification ruling.

The submitted sample is a snorkeling set consisting of a face mask covering the eyes and nose with dual tempered glass lenses, a snorkel with a silicone mouthpiece, two fins and a nylon mesh carrying bag with a drawstring closure with a cord lock. The mask, snorkel and fins are manufactured in China; the mesh bag is made in Taiwan. The mask, snorkel and fins are considered water sport equipment for tariff classification purposes; the bag is separately classified. Your sample will be returned as requested.

The applicable subheading for the mask, snorkel and fins will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof. The rate of duty will be 4.64 percent ad valorem.

The applicable subheading for the mesh bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags with outer surface of textile materials, of man-made fibers. The rate of duty will be 20 percent ad valorem.
The mesh bag falls within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.

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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