The tariff classification of swim gear in a backpack from Hong Kong.

NY G89720 April 13, 2001 CLA-2-:RR:NC:2:224 G89720 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Morgan Okada M. Bowers & Co., Inc. 521 Ala Moana Blvd. # 210 Honolulu, HI 96813 RE: The tariff classification of swim gear in a backpack from Hong Kong. Dear Ms. Okada: In your letter dated March 9, 2001, you requested a ruling on tariff classification, on behalf of Hawaii International Corp., your client. You are requesting the tariff classification on swim gear packaged and sold in a backpack with a front that is designed to simulate the mouth of a shark. The item, which is not identified by a style number, consists of a snorkel mask and breathing tube, swim fins and a backpack where the swim gear will be packaged, ready for sale to the consumer. There is no information on the materials used in making the swim gear, however this information is not necessary for classification. The backpack is constructed of a 100 % nylon back panel with a clear PVC front that looks like the mouth of a shark. The backpack is made up to be the container for the set of water sport equipment. The swim gear, including the backpack, will be classified as a GRI 3 (b) set with the essential character being imparted by the swim gear. The snorkel mask, breathing tube for the snorkel mask and the swim fins are classifiable in Chapter 95 of the HTSUSA as other water sport equipment. The backpack, as part of the set, is also classified in Chapter 95. The essential character of the set is imparted to the set by the swim gear that is packaged in the backpack, therefore the entire set, including the backpack will be properly classified in Chapter 95 of the HTSUSA. A color photograph of the merchandise was submitted, in lieu of samples. The applicable subheading for this product, swim gear (snorkel mask, breathing tube and fins) packaged in a backpack will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: Other…Other.” The general 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.). 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