The tariff classification of swim goggles from China

N163656 May 24, 2011 CLA-2-90:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 9004.90.0000 Ms. Kathleen Root OHL Trade Services 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of swim goggles from China Dear Ms. Root: In your letter dated April 26, 2011 you requested a tariff classification ruling on behalf of The Warnaco Company. A sample was furnished and is being returned as requested. The Speedo Rift Pro Swim Mask, style number 7530359, is a pair of swim goggles, designed to protect the eyes during water sports. The Rift Pro Swim Mask covers the eye area of the wearer. They feature polycarbonate lenses, a polypropylene frame, a TPR (thermoplastic elastomer) gasket/skirt, a silicone head strap and a polycarbonate/TPR side clip on the frame. You have suggested classification of the Speedo Rift Pro Swim Mask under 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: other, other. The swim goggles are not classified under subheading 9506.29.0080, HTSUS, based on chapter 95, note 1(q) which states that this chapter does not cover spectacles, goggles or the like, for sports or outdoor games (heading 9004). The Speedo Rift Pro Swim Mask covers the eye area; they do not cover the nose of the wearer or the face of the wearer. As such, they are considered to be eye protection. The Explanatory Notes to heading 90.04, HTSUS, state that the heading includes goggles for underwater use. Accordingly, the Speedo Rift Pro Swim Mask is classifiable under heading 9004, HTSUS. The applicable subheading for the Speedo Rift Pro Swim Mask, style number 7530359, will be 9004.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2.5 percent ad valorem. 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 Barbara Kiefer at (646) 733-3019. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division