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E86492 E8 Ruling Active

The tariff classification of a foam pad swim trainer from China.

Issued August 31, 1999 by U.S. Customs and Border Protection.

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E8 E86492 (August 31, 1999)

Tariff classification

HTS codes: 9506.29.0040

Headings: 9506

Product description

You are requesting the tariff classification on a foam pad swim trainer, stock number Et-9335. The item is not a life saving device, but rather it offers assistance in learning to swim. The item is stage three of “learn to swim 1*2*3” merchandise sold for children. The stage three swim trainer is geared for ages 4-8. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the foam pad swim trainer will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surfboards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.

Full text

NY E86492 August 31, 1999 CLA-2-95:RR:NC:2:224 E86492 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Machelle Blair Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, Ar 72716-8023 RE: The tariff classification of a foam pad swim trainer from China. Dear Ms. Blair: In your letter dated August 19, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on a foam pad swim trainer, stock number Et-9335. The item is not a life saving device, but rather it offers assistance in learning to swim. The item is stage three of “learn to swim 1*2*3” merchandise sold for children. The stage three swim trainer is geared for ages 4-8. The sample will be returned, as requested. The applicable subheading for the foam pad swim trainer will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surfboards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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