CLA-2-90:RR:NC:N4:414
Mr. Phil Kudla
Expeditors Tradewin, LLC
1015 Third Avenue
12th Floor
Seattle, WA 98104
RE: The tariff classification of ski goggle straps from Austria
Dear Mr. Kudla:
In your letter dated February 10, 2012 you requested a tariff classification ruling on behalf of Smith Sport Optics, Inc. Representative samples of two ski goggle straps and a sample of the ski goggles were furnished with your letter.
The goggle straps are used to secure a pair of ski goggles to the face of the wearer. They are cut to exact specifications for assembly to the goggles. The imported goggle straps are 280 mm in length and 34 mm, 38 mm or 43 mm in width depending on the style of the goggle.
The goggle straps are composed of woven nylon or polyester and have a silicon strip on one side to ensure that the goggles stay in place without slipping when worn. You state that the straps require no further cutting to size after importation into the United States from Austria. The straps will be assembled to the ski goggles by either being sewn directly to the goggle frame, or by being molded to a urethane or nylon strap end and attached to the frame of the ski goggles.
The goggle straps are an integral part of a pair of ski goggles. The goggles cannot function as intended without the straps which hold the goggles to the wearer’s head, thus protecting the eyes of the wearer from wind, snow, etc.
The applicable subheading for the straps for the ski goggles 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, and parts thereof: parts. 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,
Thomas J. Russo
Director
National Commodity Specialist Division