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The tariff classification of a life vest from China
Issued July 11, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M84760 (July 11, 2006)
Tariff classification
HTS codes: 6307.20.0000
Headings: 6307
Product description
The submitted sample is identified as a life vest that is called the Syncro PFD (Style# SA805MF).
CBP rationale
The applicable subheading for the life vest will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, lifejackets and lifebelts.
Full text
NY M84760 July 11, 2006 CLA-2-63:RR:NC:N3:351 M84760 CATEGORY: Classification TARIFF NO.: 6307.20.0000 Susan S. Park Quiksilver 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of a life vest from China Dear Ms. Park: In your letter dated June 26, 2006, you requested a tariff classification ruling. The submitted sample is identified as a life vest that is called the Syncro PFD (Style# SA805MF). You state that it is used by a water skier or wake boarder as a personal flotation device. The two outer shells are constructed of foam rubber laminated on both sides with 80% nylon and 20% spandex knit fabric; this construction is considered a textile fabric for tariff purposes. The middle layer between the shell fabrics is foam rubber. It features a zippered front full closure and is secured at the waist by two textile web belts that have plastic buckle closures. The applicable subheading for the life vest will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, lifejackets and lifebelts. The rate of duty will be 4.5% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of life jackets from Mexico
Classification, country of origin determination and status under the North American Free Trade Agreement (NAFTA) for an inflatable life preserver unit from Canada; 19 CFR 102.21(c)(5); Article 509
The tariff classification of a lifejacket
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a lifejacket from Canada; Article 509
The tariff classification of a life vest from China
The tariff classification of an adult life jacket from China or Thailand.
The tariff classification of a lifejacket from China.
The tariff classification of a “Cummerbund,” a “Current Vest,” “Straps” and a “ Buoyancy Compensator Vest Airshell” from Mexico.
The tariff classification of lifejackets.
The tariff classification of a swim vest from Taiwan.
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