CLA-2-90:OT:RR:NC:N2:212
Andrew Selevan
Ja-Ru, Inc.
12901 Flagler Center Blvd.
Jacksonville, FL 32258
RE: The tariff classification of swim goggles from China
Dear Mr. Selevan:
In your letter dated June 23, 2022, you requested a tariff classification ruling.
The articles under consideration are identified by item number 1173 and referred to as the Dive Fun Swim Goggles. The subject swim goggles come in two different sizes, one designated for adults and the other for children. Both swim goggles are composed of polycarbonate lenses and a silicone head strap. The goggles are designed to cover the eyes of the wearer but do not cover the nose.
The applicable subheading for the Dive Fun Swim Goggles, item number 1173, 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 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