The tariff classification of a shell for a floatation vest from China, Thailand, Philippines and Taiwan.

NY D85196 December 9, 1998 CLA-2-63:RR:NC:TA:352 D85196 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Michael Grupa Stearns Inc. P.O. Box 1498 St. Cloud, MN 56302 RE: The tariff classification of a shell for a floatation vest from China, Thailand, Philippines and Taiwan. Dear Mr. Grupa: In your letter dated November 23, 1998, you requested a tariff classification ruling. The sample submitted is an outer shell for a personal floatation sleeveless, waist-length vest, model number 4181. The shell is made of 100 percent nylon woven fabric. It has an opening at the bottom and a six inch opening at one end of the collar for the insertion of a floatation foam. The floatation foam will be inserted after importation into the United States. The shell contains a zippered front and is secured to the body with textile web straps and plastic buckles. The applicable subheading for the shell will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The duty rate will be 7 percent ad valorem. Articles which are classifiable under subheading 6307.90.9989, HTS, which are products of Thailand and the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division