The tariff classification of a swim training aid from China

N236725 January 18, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a swim training aid from China Dear Ms. Aldinger: In your letter received by our office on December 20, 2012, you requested a tariff classification ruling. A sample of the “Easy Swimmer Inflatable Neck Ring,” item # 9018145, was received with your inquiry. The item is a PVC inflatable float with wings that fits around a child’s neck and extends over one’s shoulders. It is designed to enable a child to begin developing independent swim skills without fear of their head being submerged. The applicable subheading for the “Easy Swimmer Inflatable Neck Ring” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other…Other." The rate of duty will be free. 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 the 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 James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division