The tariff classification of inflatable water wings, stylenumber F1545, from Israel

NY 881792 February 3, 1993 CLA-2-95:S:N:N8:224 881792 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Mr. Michael Schweinberg Gymboree Corporation 700 Airport Boulevard, Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of inflatable water wings, style number F1545, from Israel Dear Mr. Schweinberg: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : January 5, 1993 DESCRIPTION OF MERCHANDISE : The submitted sample is an inflatable arm band composed of plastic. The unit contains two air chambers with a separate valve for each chamber. The item is worn on the arm as a flotation aid for children and is designed to help achieve buoyancy and balance in water and thereby instill confidence in a child. The elements of balance and confidence are considered instructional in the sport of swimming; the arm band is considered water sport equipment for tariff classification purposes. HTS PROVISION : Water skis, surf boards, sailboards and other water sport equipment. HTS SUBHEADING : 9506.29.0040 RATE OF DUTY : 4.64 percent ad valorem  DUTY CONCESSION : Articles classifiable under subheading 9506.29.0040, HTS, which are products of Israel, are entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act of 1985 upon compliance with all applicable regulations. OTHER : The sample will be returned as requested. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport