NY 862987: The tariff classification of a Swim Goggle Set from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                                                 

                                   NY 862987

MAY 16 1991


CLA-2-90:S:N:N1:114 862987  

CATEGORY:  Classification

TARIFF NO.: 9004.90.0000  

Mr. Howard M. Paull
Sharretts, Paley, Carter, & Blauvelt, P.C.
67 Broad Street
New York, New York 10004

RE:  The tariff classification of a Swim Goggle Set from China

Dear Mr. Paull:

     In your letter dated May 3, 1991, on behalf of K-Mart
Corporation, you requested a tariff classification ruling.       
 
          
     The submitted sample consists of a pair of swim goggles,
rubber ear plugs, and a rubber nose clip.  The swim goggles have
polycarbonate lenses, neoprene padding and an adjustable strap. 
The swim goggles cover the eyes of the wearer and do not cover
the nose.                                                        
                                                                 
 The three items are packaged together for retail sale and are
called a swim goggle set.  For the purposes of the Harmonized
Tariff Schedule of the United States, the merchandise constitutes
a set.  The swim goggles impart the essential character to the
set.    

     The applicable subheading for the swim goggle set,
consisting of the swim goggles, the rubber ear plugs and the
rubber nose clip, will be 9004.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for
spectacles, goggles and the like, corrective, protective or
other; other.  The rate of duty will be 7.2 percent ad valorem.  


     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport