The tariff classification of a swim vest from China

N307398 November 27, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Mr. Michael McCullough Vandegrift Forwarding 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a swim vest from China Dear Mr. McCullough: In your letter dated November 6, 2019, you requested a tariff classification ruling on behalf of your client Swimways Corporation. You submitted a sample of a swim training vest, Item 11252. The swim vest is made from a plastic foam floatation material enclosed in a100 percent polyester fabric cover that has a zipper closure on the front, hook and loop tab on neck opening, and an adjustable buckle attached to the bottom of the swim vest. The vest is sold and marketed as a training aid, promoting swim confidence for children ages 2-4 years old learning how to swim. Samples will be returned. The applicable subheading for the swim training vest, Item 11252 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 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division