The tariff classification of a diver’s weight belt and weight pouches from Mexico.

NY G86744 February 12, 2001 CLA-2-95:RR:NC:2:224 G86744 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Juan Carlos Moreno North American Production Sharing Inc. 201 Lomas Santa Fe Dr., Suite 420 Solana Beach CA 92075 RE: The tariff classification of a diver’s weight belt and weight pouches from Mexico. Dear Mr. Moreno: In your letter dated January 22, 2001, you requested a ruling on the tariff classification of two scuba diving accessories. One item is identified as a weight pouch, a removable nylon fabric pouch designed to hold a diving weight. The pouch comes with fabric retainers that enable it to be attached to a buoyancy compensator. The second item is a pocket weight stabilizer belt that fits around the waist of a scuba diver. The belt has nylon pockets that can hold hard or soft weights. The weight belt and weight pouch counteract the buoyancy of the human body and air tanks. In addition, a weight belt aids a disoriented diver regain orientation through the pull of gravity on the weight belt. In ruling NY 813857 dated August 23, 1995, Customs classified a weight belt that fitted around the waist of a scuba diver in subheading 9506.29.00, Harmonized Tariff Schedule of the United States (HTSUS), because it was considered an equipment accessory used in the sport of scuba-diving. In the case of H.I.M./Fathom, Inc. v. United States, Slip Op. 97-96, decided July 14, 1997, the court ruled that divers’ weight belts were classified in subheading 9506.20.00, HTSUS. The applicable subheading for the weight pouch and the pocket weight belt will be 9506.29.0040, HTSUS, the provision for articles and equipment for general physical exercise, gymnastics, athletics, other sports…water skis, surf boards, sailboards 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 Section 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