The tariff classification of a child’s swimming aid from China

N070075 July 30, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Patti Cordo American Cargo Express, Inc. 432 Division Street Elizabeth, NJ 07201 RE: The tariff classification of a child’s swimming aid from China Dear Ms. Cordo: In your letter dated July 23, 2009, you requested a tariff classification ruling on behalf of your client Toy Network LLC. You submitted a child’s swimming aid that is worn like a one-piece garment, covering the body from the neck to the knee area, with an attached hood and short sleeves. It is made of 95% polyester/5% spandex knit fabric, with a zippered front opening. The front and rear sections have foam flotation pads permanently sewn in. You state that it is unisex and may be worn over a bathing suit or alone. The item is a device to assist children playing in the water orlearning to swim. While it provides buoyancy, its main function is not that of a life jacket, that is, to save a life, but rather to allow a child to play and swim. The applicable subheading for the child’s swimming aid will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You state that the importer believes the correct classification is in subheading 9503.90.0080, HTSUS, which provides, inter alia, for toys. However, this item is not designed primarily for amusement and is not a toy plaything. 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/. Your 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