N305562 N3 Ruling Active

The tariff classification of the “Water Otter Airhead” life jacket from China

Issued August 16, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9506.29.0080

Headings: 9506

Product description

The item is a child-sized life jacket consisting of a PE foam vest-like article that wraps around the child’s mid-section and two foam arm bands that are connected to it. It contains an adjustable release buckle on the back for parental access. It comes in three polyester fabric shell choices, as well as nine different entertaining graphic designs. The life jacket is US Coast Guard & Transport Canada approved and is principally designed for use by children weighing 33-55 pounds to provide buoyancy while enabling them to develop swimming skills.

CBP rationale

The applicable subheading for the “Water Otter Airhead” life jacket 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

N305562 August 16, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9506.29.0080 Ms. Gayle Meagher National Charles M. Schayer & Co. 3839 Newport Street Denver, Colorado 80207 RE: The tariff classification of the “Water Otter Airhead” life jacket from China Dear Ms. Meagher: In your letter dated July 22, 2019, you requested a tariff classification ruling on behalf of your client, Kwik Tek Inc. A sample of the “Water Otter Airhead” life jacket was received with your inquiry. The item is a child-sized life jacket consisting of a PE foam vest-like article that wraps around the child’s mid-section and two foam arm bands that are connected to it. It contains an adjustable release buckle on the back for parental access. It comes in three polyester fabric shell choices, as well as nine different entertaining graphic designs. The life jacket is US Coast Guard & Transport Canada approved and is principally designed for use by children weighing 33-55 pounds to provide buoyancy while enabling them to develop swimming skills. The applicable subheading for the “Water Otter Airhead” life jacket 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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