The tariff classification of a child’s flotation aid and pull-on shorts from China

N235721 December 7, 2012 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6203.43.4040, 6112.41.0020 Ms. Heather Creegan Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a child’s flotation aid and pull-on shorts from China Dear Ms. Creegan: In your letter dated Nov. 19, 2012, you requested a tariff classification ruling on behalf of your client, CVS Caremark/CVS Pharmacy. You submitted samples of two children’s flotation aids, which you call floatsuits; they both have the same item number, 909386. One is for boys and features a pair of boy’s pull-on shorts; the other features a girl’s swimsuit. Each is packaged with a matching flotation aid that is made of 100% polyester woven fabric (outer surface) and 95% polyester/5% spandex knit fabric (inner surface). It has short sleeves and a zipper closure and is worn on the child’s upper body like a jacket, extending to the waist. It tightens around the waist with adjustable webbed straps and a buckle. A similar adjustable strap comes up between the legs and buckles in front, preventing the item from riding up. The flotation aid has four foam pads (1-14” thick) for buoyancy. One is permanently sewn into each of the panels that make up the item. The boy’s shorts are made of woven polyester fabric and have a fabric-covered elasticized waistband and an all-over random design print. The shorts lack styling features characteristic of bathing suits, i.e., a fully adjustable drawstring waist and a full interior liner, therefore precluding classification as swimwear. The girl’s one piece swimsuit is made of 95% polyester, 5% spandex knit fabric and has maillot styling with spaghetti straps. The applicable subheading for the flotation aid with permanently sewn-in buoyancy 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. The applicable tariff provision for the boy’s shorts will be 6203.43.4040, HTSUSA, which provides for, among other articles, boys’ shorts, of synthetic fibers, other. The rate of duty will be 27.9% ad valorem. The applicable tariff provision for the girl’s swimsuit will be 6112.41.0020, HTSUSA, which provides for, women’s or girls’ swimwear, of synthetic fibers, of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread, girls’. The rate of duty will be 24.9% 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 samples 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, Thomas J. Russo Director National Commodity Specialist Division