The tariff classification of plastic swim flippers, an underwater mask, a snorkel tube and a knit carry bag from China.

NY F87316 June 12, 2000 CLA-2-95:RR:NC:2:224 F87316 CATEGORY: Classification TARIFF NO.: 9506.20.0040 Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of plastic swim flippers, an underwater mask, a snorkel tube and a knit carry bag from China. Dear Mr. Ralston: In your letter dated May 22, 2000, you requested a tariff classification ruling, on behalf of Leader Sport Products USA Inc., your client. You are requesting the tariff classification on various items that will be sold as children’s swim equipment and a carrying bag for the storage and transport of the swim equipment. The equipment consists of a pair of swim flippers, an underwater mask and a snorkel tube. The carrying bag because of its size is suitable for use as a container for the previously enumerated contents. All of the swim equipment is sized for the use of young children. The flippers, mask and snorkel tube will be properly classified as other water sport equipment in Chapter 95 of the HTS. The knit drawstring bag will be classified with its contents. All samples will be returned, as requested. The applicable subheading for the swim flippers, underwater mask, snorkel tube and carrying bag will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards…and other water sport equipment; parts and accessories thereof: Other…Other.” The rate of duty will be free. 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division