N259005 N2 Ruling Active

The tariff classification of the “Aqua Tot Swimmer” from China

Issued November 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The item is an inflatable swim training device consisting of a flotation pad that is connected to two arm floats. The flotation pad is positioned on a child’s chest and is secured around the torso with a safety belt. The arm floats can be detached from the flotation pad as a child’s swimming skills progress. It is constructed of a heavy-duty PVC and is designed for young children weighing between 30 and 50 pounds. It will be available in a boys and girls assortment which are differentiated by the color and style of the components.

CBP rationale

The applicable subheading for the “Aqua Tot Swimmer” 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

N259005 November 21, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Aqua Tot Swimmer” from China Dear Ms. Aldinger: In your letter dated October 29, 2014, you requested a tariff classification ruling. Two samples of the “Aqua Tot Swimmer,” Rite Aid item # 9034300, were received with your inquiry. The item is an inflatable swim training device consisting of a flotation pad that is connected to two arm floats. The flotation pad is positioned on a child’s chest and is secured around the torso with a safety belt. The arm floats can be detached from the flotation pad as a child’s swimming skills progress. It is constructed of a heavy-duty PVC and is designed for young children weighing between 30 and 50 pounds. It will be available in a boys and girls assortment which are differentiated by the color and style of the components. The applicable subheading for the “Aqua Tot Swimmer” 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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