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NY J82301

April 1, 2003

CLA-2-95:RR:NC:2:224 J82301


TARIFF NO.: 9506.29.0040; 4202.99.9000

Ms. Terri MacKay
HydroOptix LLC
838 Hartzell Street
Pacific Palisades, CA 90272

RE: The tariff classification of scuba diving mask parts and accessories from Taiwan.

Dear Ms. MacKay:

In your letter dated March 15, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on MEGA-4.5-d scuba mask parts and accessories, as well as on a molded carrying case for a scuba mask. You are planning to import the merchandise in the following ways: a scuba mask without strap and buckles in a blow molded plastic carrying case, the plastic case alone, the mask lenses alone, the cover lenses alone, the frame and sub-frame alone, and the lollipop lens holder alone. With the exception of the case (when shipped alone), all the other items will be classified as scuba diver mask parts and accessories. When the scuba mask (without strap and buckles) is imported in the case, the case is dutiable at the same rate as the scuba mask parts. You have not requested the return of your sample.

The applicable subheading for the MEGA-4.5-d scuba mask without the strap and buckles in the carrying case, the lenses, cover lenses, the frame and sub-frame, and the lollipop lenses holder 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 plastic carrying case, wholly of polyethylene (PE) plastics, when imported alone, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchelsother: other: 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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