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NY K89031

September 23, 2004
CLA-2-39:RR:NC:SP:221 K89031


TARIFF NO. 3926.90.9880; 9004.90.0000

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of ear protectors and safety glasses from Taiwan.

Dear Mr. Morse:

In your letter received in this office on August 26, 2004, on behalf of your client, Meijer Distribution, you requested a classification ruling.

The submitted sample is identified as a shooting safety kit, item number A182. The kit includes a hearing protector described as the Deluxe Earmuff Headband and a pair of protective safety glasses. They are packaged together in clear plastic and are marketed for use during practice shooting. These items will be classified separately for tariff purposes.

The safety glasses feature black wrap-around plastic frames with wrap-around lenses that are tinted yellow. When worn outdoors, the tinted shooting glasses provide glare protection and reflect unwanted light.

The Deluxe Earmuff Headband extends in length for adjustment of the earmuffs to a comfortable position. The headband rests on top of the head to support the earmuffs. The earmuffs are made of cushioned plastic. The earmuffs protect ears from loud noises and the contoured shape is intended to eliminate interference when shooting a gun.

The samples are returned as you requested.

The applicable subheading for the earmuff headband will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the safety glasses will be 9004.90.0000, HTS, which provides for spectacles, goggles, and the like, corrective, protective or other; other. The rate of duty will be 2.5 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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