N247843 N2 Ruling Active

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

Issued November 26, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You have submitted a sample of a child’s swimming aid, Swim Buddy Trainer Vest, item number 9032445. The item is a device to assist children playing in the water or learning to swim. The child’s flotation vest has a full back zipper with a hook-and-loop tab closure at the neck. There are also two straps that loop between the legs; one strap is adjustable and closes with a plastic clamp. The front and rear sections of the polyester vest have polyethylene foam flotation pads permanently sewn in. While the vest 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 flotation vest will come in three styles and will feature a stuffed face and feet of a frog, hippo, or crab on the back.

CBP rationale

The applicable subheading for the Swim Buddy Trainer Vest, item number 9032445, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other.

Full text

N247843 November 26, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child’s swimming aid from China Dear Ms. Aldinger: In your letter dated November 6, 2013, you requested a tariff classification ruling. You have submitted a sample of a child’s swimming aid, Swim Buddy Trainer Vest, item number 9032445. The item is a device to assist children playing in the water or learning to swim.  The child’s flotation vest has a full back zipper with a hook-and-loop tab closure at the neck. There are also two straps that loop between the legs; one strap is adjustable and closes with a plastic clamp. The front and rear sections of the polyester vest have polyethylene foam flotation pads permanently sewn in. While the vest 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 flotation vest will come in three styles and will feature a stuffed face and feet of a frog, hippo, or crab on the back. The applicable subheading for the Swim Buddy Trainer Vest, item number 9032445, 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/. The sample will be returned. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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