N247848 N2 Ruling Active

The tariff classification of a swim training aid from China

Issued December 3, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The product is a child’s swim training aid that consists of two foam flotation pads attached by elastic straps. The item fits over the head and rests on a child’s shoulders, with the pads covering a child’s chest and back. An adjustable safety strap is secured with a snap closure located between the child’s legs. The item provides buoyancy while helping a young child to develop swimming skills. It is designed to be worn by children weighing between 30 and 60 lbs. The sample submitted had a frog motif but will also be available in hippo and crab styles. Each is constructed of 50% PVC and 50% polyester.

CBP rationale

The applicable subheading for the little tikes® “Swim Buddy Swim Trainer” 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.

Full text

N247848 December 3, 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 dated November 6, 2013, you requested a tariff classification ruling. A sample of the little tikes® “Swim Buddy Swim Trainer,” item # 9032442, was received with your inquiry. The product is a child’s swim training aid that consists of two foam flotation pads attached by elastic straps. The item fits over the head and rests on a child’s shoulders, with the pads covering a child’s chest and back. An adjustable safety strap is secured with a snap closure located between the child’s legs. The item provides buoyancy while helping a young child to develop swimming skills. It is designed to be worn by children weighing between 30 and 60 lbs. The sample submitted had a frog motif but will also be available in hippo and crab styles. Each is constructed of 50% PVC and 50% polyester. The applicable subheading for the little tikes® “Swim Buddy Swim Trainer” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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