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G84117 G8 Ruling Active

The tariff classification of lifejackets.

Issued December 4, 2000 by U.S. Customs and Border Protection.

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G8 G84117 (December 4, 2000)

Tariff classification

HTS codes: 6307.20.0000

Headings: 6307

Product description

Your samples will be returned as requested. You submitted three samples of personal floatation devices in the form of lifevests. There are no style numbers or names. They are all of the same basic construction typical of these items: each is sleeveless, with a full-front opening. The two front panels and the entire rear panel are filled with a piece of foam cut to shape. Two of the samples have zipper closures and a web belt which fastens with a plastic snap-together two-piece buckle. The third sample has no closure other than two web belts with snap buckles.

CBP rationale

The applicable subheading for the lifevests will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made-up articles: .

Full text

NY G84117 December 4, 2000 CLA-2-63:RR:NC:TA:351 G84117 CATEGORY: Classification TARIFF NO.: 6307.20.0000 Roger Terry Guang Der UK Limited 214, Kimberly Road South Benfleet Essex SS7.1DR UK RE: The tariff classification of lifejackets. Dear Mr. Terry: In your undated letter received in our office November 14, 2000, you requested a tariff classification ruling. Your samples will be returned as requested. You submitted three samples of personal floatation devices in the form of lifevests. There are no style numbers or names. They are all of the same basic construction typical of these items: each is sleeveless, with a full-front opening. The two front panels and the entire rear panel are filled with a piece of foam cut to shape. Two of the samples have zipper closures and a web belt which fastens with a plastic snap-together two-piece buckle. The third sample has no closure other than two web belts with snap buckles. The applicable subheading for the lifevests will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made-up articles: . . . lifejackets and lifebelts.” The rate of duty will be 6.3 percent ad valorem. 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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