CLA-2-90:OT:RR:NC:N2:212
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of swim goggles from China
Dear Mr. Kenny:
In your letter dated January 6, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc.
The merchandise under consideration, identified by item number 271409, is described as a pair of adult swim goggles. The subject goggles consist of two polycarbonate lenses and a silicone strap. The lenses are designed to fit over the eyes to allow the user to see during underwater activities. We note that the goggles do not incorporate a nose covering.
The applicable subheading for the swim goggles, item number 271409, will be 9004.90.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Spectacles, goggles and the like, corrective, protective or other: Other: Other.” The general rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9004.90.0090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9004.90.0090, HTSUS, listed above.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on admissibility, please contact your assigned Customs Center of Excellence & Expertise office prior to importation of the goods.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division