NY 889124

AUGUST 26 1993


CLA-2-63:S:N:N6:345 889124

Ms. Serena Swartz
S. Swartz Co
P.O. Box 12384
North Kansas City, Missouri 64116

RE: The tariff classification of elastic bands from Taiwan.

Dear Ms. Swartz:

In your letter received by this office August 10, 1993, on behalf of Parmelee Industry, Inc., Lenexa, Kansas you requested a tariff classification ruling. The samples submitted are adjustable elastic headbands that are used to hold a goggle on the face. One is approximately 5 1/4 inches long, in relax position, and 3/8 inches wide with a plastic fastener attached at each end. The other is approximately 14 inches long in relax position and 7/8 inches wide. The elastic headband that is 14 inches by 7/8 inches will be attached to a goggle's lens. The 5 1/4 inches by 3/8 inches snaps onto the temples of a goggle and secures it around the head.

The applicable subheading for the 5 1/4 inches by 3/8 inches elastic band will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the 14 inches by 7/8 inches elastic band will be 9003.90.0000, HTS, which provides for parts of frames and mountings for spectacles, goggles or the like. 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