CLA-2-90:S:N:N3:119 886602

Mr. Randall Ruffner
Beuchat USA, Inc.
1321 N.W. 65th Place
Fort Lauderdale, FL 33309-1964

RE: The tariff classification of Scuba Regulators from France and the United Kingdom

Dear Mr. Ruffner:

In your letter dated April 6, 1993 you requested a tariff classification ruling.

The articles to be imported are various models of scuba diving complete regulators. They consist of the first stage which attaches to the air tank (or cylinder) carried on the back of the diver and the second stage which contains the mouthpiece. The two stages are connected by a flexible tube thus allowing the diver to breathe underwater.

The applicable subheading for the complete regulators will be 9020.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for underwater breathing devices designed as a complete unit to be carried on the person and not requiring attendants. The duty rate 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 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