NYRL 865960 revoked. Aqua Swim sweater not sports equipmentnor wearing apparel but other made up textile article.

HQ 953775 April 12, 1993 CLA-2 CO:R:C:T 953775 HP CATEGORY: Classification TARIFF NO.: 6307.90.9986 Ms. Cecilia Castellanos Withrow, Zerwekh 1241 Watson Center Road Carson, CA 90748 RE: NYRL 865960 revoked. Aqua Swim sweater not sports equipment nor wearing apparel but other made up textile article. Dear Ms. Castellanos: This is further to your letter of June 20, 1991. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of Aqua Sweater, produced in Taiwan. Please reference your client ERO Industries, Inc. FACTS: The merchandise at issue, as described in NYRL 865960 of August 15, 1991, consists of an Aqua sweater swim trainer, ERO style no. 1082. It is a one piece flotation device consisting of a rubber inflatable inner tube and a 100% stretch nylon vest and safety strap. The article functions as a swimming aid providing buoyancy or flotation support when a child is secured in the "sweater" and placed in the water. In NYRL 865960, we classified this merchandise under subheading 9506.29.0040, HTSUSA, as parts and accessories for water sports equipment. We have recently addressed this issue, and have found, as we describe below, that classification within Chapter 95, HTSUSA, was incorrect. ISSUE: Whether the Swim Sweaters are considered either garments or other articles of either rubber or textiles under the HTSUSA? LAW AND ANALYSIS: Heading 9506, HTSUSA, provides for, inter alia, water sport equipment and accessories thereof. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Int'l. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUSA. Boast, Inc. v. United States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Int'l. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to this heading, at 1592, states: This heading covers: * * * (B) Requisites for other sports and outdoor games ..., e.g.: * * * (2) Water-skis, surf-boards, sailboards and other water-sports equipment, such as diving stages (platforms), chutes, divers' flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as "snorkels") for swimmers or divers. It is clear that swimming, whether recreational or competitive, is a sport insofar as it provides healthy exercise, recreation, etc. See The Newman Co., Inc. v. United States, 76 Cust. Ct. 143, C.D. 4648 (1976). The swim sweater, however, is not requisite to the sport of swimming the way that water-skis are requisite to the sport of water-skiing. It is merely used to help train children to swim, and is not the type of article intended to be classified within heading 9506, HTSUSA. In HRL 952204 of this date, we ruled that nearly identical merchandise was classified as other articles of textiles. We find that to be true in this matter as well. A copy of HRL 952204 is enclosed for your convenience. Should you have any questions, please contact Mr. Hubbard Volenick, Chief, Textile Classifications Branch, at (202) 482-7050. HOLDING: As a result of the foregoing, the instant merchandise is classified under subheading 6307.90.9986, HTSUSA, as other made up textile articles. The applicable rate of duty is 7 percent ad valorem. In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are revoking NYRL 865960 of August 15, 1991, pursuant to 19 C.F.R. 177.9(d)(1), to reflect the above classification effective with the date of this letter. This letter is not to be applied retroactively to NYRL 865960 (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification is requested, NYRL 865960 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HRL 953775 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director Commercial Rulings Division