The tariff classification of swimmer’s goggles from Canada

NY F82451 February 16, 2000 CLA-2-90:RR:NC:MM:114 F82451 CATEGORY: Classification TARIFF NO.: 9004.90.00 Ms. Michelle Crebbin Jantzen Inc. 410 NE 18th Avenue Portland, OR 97232 RE: The tariff classification of swimmer’s goggles from Canada Dear Ms. Crebbin: In your letter dated January 28, 2000, you requested a tariff classification ruling on swimmer’s goggles. A sample of Jantzen swimmer’s goggles was furnished with your request for a ruling. The submitted sample, Jantzen swimmer’s goggles bearing the NIKE registered trademark, is identified as style number 93838. You have stated in your letter that the goggles are composed of a cellulous propionate lens, thermal plastic elastimeer gasket and thermal plastic elastimeer head strap. The goggles are designed to cover the eyes of the wearer and do not cover the nose. The goggles will be imported bearing the NIKE registered trademark. You have indicated in your letter that Jantzen Inc. is authorized to manufacture, distribute, and sell swimmer’s goggles bearing the NIKE registered trademark. The goggles will be manufactured in Canada. Your sample is being returned as requested. The applicable subheading for the Jantzen swimmer’s goggles will be 9004.90.00, 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 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 Barbara Kiefer at 212-637-7058. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division