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NY H86652

January 16, 2002

CLA-2-95:RR:NC:2:224 H86652


TARIFF NO.: 9506.29.0040; 9004.90.0000;

Lorianne Aldinger
Rite Aid Corp.
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Mask/Goggles/Snorkel/Fins Backpack, item number 998171, from China.

Dear Ms. Aldinger:

In your letter dated December 31, 2001, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as item number 998171: Mask/Goggles/Snorkel/Fins Backpack. The package is comprised of the following components: plastic and rubber swim goggles, a plastic/rubber swim-mask, plastic/rubber swim fins, a snorkel and a vinyl and textile backpack. The articles in the package would be separately classified, since the items are not considered a set for the purposes of the HTS. The items are not considered a set because each item is used for a different activity (snorkeling, swimming and storage).

The swim mask, fins and snorkel are used for underwater diving/swimming so that the user can swim, see and breathe while underwater, and are necessary when engaged in snorkeling. The swim goggles are not water sport equipment but rather are used for the protection of the eyes while swimming, usually in a pool and not at the beach where snorkel equipment is usually employed. The storage equipment backpack is PVC plastic sheeting with textile straps and trim. The bag is not of a kind normally sold with swimming equipment.

The applicable subheading for the diving mask, snorkel and water 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: OtherOther.” The rate of duty will be free.

The applicable subheading for the swim goggles 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 2.5 % ad valorem.

The applicable subheading for the backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchelsknapsacks and backpacksof sheeting of plasticsOther: Other.” The rate of duty will be 20 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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