The tariff classification of a life vest from China

N016822 September 12, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.20.0000 Lisa Whetstone Import Coordinator Kent Sporting Goods Company, Inc. 433 Park Avenue South New London, OH 44851 RE: The tariff classification of a life vest from China Dear Ms. Whetstone: In your undated letter received in this office Sept. 10, 2007, you requested a tariff classification ruling on a personal flotation device (PFD). This letter was a follow-up to your original request, also undated, which we returned to you on Aug. 23, 2007, because we needed a sample. You have now submitted the sample. You submitted four standard life vests packed together in a clear plastic case that will presumably be stored on a boat or ship. The case is labeled “LIFE JACKETS.” Attached to each life vest is an instruction booklet referring to the item as a Near-Shore Buoyant Vest (Type II PFD). Each PFD is constructed of 2½”-thick plastic foam covered in woven textile fabric. It is designed to slip over the head and be worn on the chest. It fastens around the waist with an adjustable webbed textile belt that has a snap buckle in front. The over-all size of the PFD is 20” x 12”. The samples which you submitted are being returned as requested. The applicable subheading for the life vest will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, lifejackets and lifebelts. The rate of duty will be 4.5% 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 submitted sample is not marked with its country of origin, China. It is, in fact, marked “Made in USA.” Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. This article, if made in China (as you state) cannot be marked with the phrase “Made in the USA” or similar words denoting U.S. origin. It must be marked “Made in China” or with other words of similar meaning. In addition, each PFD contains the name and address of Kent Sporting Goods. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or locality in the United States appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” Product of,” or other words of similar meaning. 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