CLA-2-42:RR:NC:3:341 R01053
Mr. Sam Yi
E. Besler & Co.
115 Martin Lane
Elk Grove Village
Province, IL 60007
RE: The tariff classification of a beach bag, footwear and a head visor from China
Dear Mr. Yi:
In your electronic request received November 10, 2004 you requested a tariff classification ruling. The request is on behalf of Fiber Craft.
A sample of each item has not been received. A photo of the article has been submitted. The photo depicts a beach bag of clear, 7.5 mil, sheeting of plastic that has double cut out handles. The beach bag contains a pair of footwear of plastics and a head visor of plastics. The visor is decorated with foam shapes.
The applicable subheading for the beach bag of plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sport and similar bags, with outer surface of textile materials or of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the footwear of plastic will be 6402.99.1879, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for other footwear, other, other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the visor of plastic will be 6506.91.0045, Harmonized Tariff Schedule of the United States (HTS), which provides, other headgear, other, of rubber or plastics, visors. The rate of duty will be free.
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 Kevin Gorman at 646-733-3041.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division