CLA-2-90:OT:RR:E:NC:1:114

Ms. Gracia E Plascencia
Oakley, Inc.
1 Icon
Foothill Ranch, CA 92610

RE: The tariff classification of a soft clip from China

Dear Ms. Plascencia:

In your letter dated September 5, 2008, you requested a tariff classification ruling.

The product is a soft clip made of polycarbonate plastic, which will be attached to the goggle’s frame on one end and to the strap on the other end. The purpose of the soft clip is to secure the goggle to the face of the wearer.

The applicable subheading for the soft clip will be 9003.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of frames and mountings for spectacles, goggles or the like. The rate of duty will be 2.5 percent.

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