The tariff classification of a floating wet suit from China

N031245 June 23, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Troy D. Crago Import Specialist Atico Internatioal USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a floating wet suit from China Dear Mr. Crago: In your letter dated June 13, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Children’s Floating Wetsuit (Item Number C0661A00680). The item measures approximately 11”W x 21”H and is constructed of 100% polyester knit textile fabric. It features short sleeves and is secured by a zipper that runs up the front of the suit. The neck portion is secured by a fabric tab with a snap button. Three rigid, non-removable plastic foam inserts are sewn inside of the item. You state that the suits will be produced in small, medium, and large sizes for children ages 1-6. It is used as a swim training aid. The applicable subheading for the floating wetsuit 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/. 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