The tariff classification of a “Bentley Belt” from South Africa.

NY H89798 April 16, 2002 CLA-2-63:RR:NC:63:351 H89798 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Pierre Le Roux Bentley Belts P.O. Box 272 Margate 4275 South Africa RE: The tariff classification of a “Bentley Belt” from South Africa. Dear Mr. Le Roux: In your letter dated March 11, 2002 you requested a tariff classification ruling. The submitted photograph on the Internet depicts a “Bentley Belt.” It is a child’s inflatable swim-aid made of polyester knit fabric which is specially designed for use by children ages 2-7. The article is composed of a rubber inner tube, the flotation chamber, encased in a stretch polyester case which is firmly attached to a short sleeves tank top garment. The tube section fits under the arms. According to the importer's advertising literature the purpose of the article is to permit the child to develop water confidence. It permits the child to float upright or to try swimming, providing the appropriate buoyancy under the body to keep the child’s head out of the water. The applicable subheading for the “Bentley Belt” will be 6307.90.9889, 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 classifiable under subheading 6307.90.9889, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division