The tariff classification of a swim sweater with a sewn in tube from Taiwan

NY M87725 October 26, 2006 CLA-2-63:RR:NC:N3:351 M87725 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Lorraine Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a swim sweater with a sewn in tube from Taiwan Dear Ms. Aldinger: In your letter dated October 18, 2006, you requested a tariff classification ruling. The submitted sample is identified as a “Swim Sweater Asst.” (Item #948391). The article is a child's swim aid composed of a rubber inner tube enclosed in a stretch nylon cover that is firmly attached to a short nylon tank top garment. The article is designed as a training aid for children learning how to swim. You state that the sweater adds extra UV protection. It is used by the child in the presence of an adult. The item is intended to support children as they start to paddle and kick in the water. The item comes in three assorted styles: Seahorse, Shark, and Orange/Purple color block. It is constructed of 60% nylon and 40% rubber and is approximately 14” in diameter. The applicable subheading for the swim sweater with a sewn-in tube 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% ad valorem. 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 http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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