The tariff classification of the aqua scope and snorkel from China

NY G81262 September 28, 2000 CLA-2-90:RR:NC:MM:114 G81262 CATEGORY: Classification TARIFF NO.: 9013.10.4000 Ms. Jenette Stuart Kuehne & Nagel, Inc. 150 West Hill Place Brisbane, CA 94005-1216 RE: The tariff classification of the aqua scope and snorkel from China Dear Mr. Stuart: In your letter dated August 17, 2000, on behalf of Wild Planet Toys, Inc., you requested a tariff classification ruling. The aqua scope is a snorkel mask with a permanently attached plastic periscope. The periscope contains two mirrors to allow the user to see a clear image through the mask. The aqua scope is classifiable as a periscope for purposes of the Harmonized Tariff Schedule. The aqua scope is packaged with a snorkel breathing tube that fits through a loop on the mask. These items are imported packaged together in a blister package and will be sold together. The aqua scope is designed for viewing objects above the water and under the water at the same time. The snorkel breathing tube allows the user to stay below the surface of the water for a length of time. GRI 3 (b) applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. Explanatory Note X to GRI 3 (b) defines “goods put up in sets for retail sale” as consisting of at least two different articles that are classifiable in different headings; consisting of goods put up together to meet a particular need or carryout a specific activity; and consisting of goods that are put up for sale directly to users without repacking . The aqua scope and snorkel are considered a set for the purposes of the Harmonized Tariff Schedule. The essential character of the set is imparted by the aqua scope. The applicable subheading for the aqua scope and snorkel set will be 9013.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for periscopes, other. The rate of duty will be 5.3 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