The tariff classification of a child’s flotation suit from France

N115236 July 20, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Antoinette McKnight American Shipping Company, Inc. 250 Moonachie Rd., 5th Floor Moonachie, N.J. 07074 RE: The tariff classification of a child’s flotation suit from France Dear Ms. McKnight: In your letter dated July 13, 2010, you requested a tariff classification ruling on behalf of your client, The Doneger Group, of New York City. You submitted a sample and brochure of a product called the Plouf. It is designed to be worn by a child while in the water. It covers the upper body but not the arms and the legs to just below the crotch. You state that the exterior is made of 80% polyamide and 20% elasthane (spandex) knit fabric, and the interior knit fabric is 100% polyester. The upper body contains foam pads that allow the child to float in the water and learn to swim. The foam pads are permanently sewn in and the flotation suit cannot be worn without the foam pads. Your sample will be returned as requested. The applicable subheading for the child’s flotation suit with sewn-in foam pads 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. 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/. 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