The tariff classification of a neoprene eyeglass strap from China

N006923 February 28, 2007 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Victoria J. James Mallory Alexander International Logistics LLC 1100 Temple Street Little Rock. AR 72202 RE: The tariff classification of a neoprene eyeglass strap from China Dear Ms. James: In your letter dated February 12, 2007, you requested a tariff classification ruling on behalf of your client, Floateyes LLC, of Little Rock, Arkansas. You have submitted a picture of an eyeglass strap that is made of neoprene rubber sheathed with knit textile fabric; this construction is a textile fabric for tariff purposes. The strap is 16” in length, and is worn around the neck. The two ends are sewn into a narrow tubular shape so that each arm of the sunglasses may be slid into the ends and secured by means of pressure. When both arms of the sunglasses are fitted into an end of the strap, it will hold the sunglasses firmly and securely to the wearer’s face and/or neck during open water activities. Should the strap happen to accidentally fall into the water, the neoprene material will keep the glasses afloat. The applicable subheading for the neoprene strap will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest that the strap be classified under subheading 9506.29.0080, HTSUS, which provides, in part, for accessories to water-sport equipment. However, an eyeglass strap, although used during water sports, cannot be considered an accessory to sports equipment for tariff purposes. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division