The tariff classification of a safety tube and a lift bag

N045307 December 9, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.9980 Katie Jue James Loon Seck Jue dba JC International 8610 Airport Boulevard Los Angeles, CA 90045 RE: The tariff classification of a safety tube and a lift bag Dear Ms. Jue: In your letter dated November 14, 2008, you requested a tariff classification ruling. The submitted samples are identified as the XS SCUBA Safety Tube (P/N AC190) and the XS SCUBA 50# Lift Bag (P/N AC050). No country of origin was stated. The samples will be returned as you requested. The Safety Tube is constructed of 100% nylon woven fabric and measures approximately 73” long x 5” wide. It features a metal grommet on one end and a plastic hook and an inflation valve on the other. The item is packed in a mesh drawstring bag. As per a telephone conversation with this office, the tube is inflated by a diver in an emergency situation and floated to the surface where it can be seen. The applicable subheading for the safety 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. The Lift Bag is constructed of a textile fabric heavily and visibly coated on both sides with polyvinyl chloride (PVC) plastic. It measures approximately 20” x 20½”. It is open at one end and features a webbed strap with a metal hook. The strap is secured with a hard plastic snap buckle. When a diver finds an item such as an artifact at a dive site, the lift bag is inflated at the open end and the item is secured to it; the inflated bag will float to the surface towing up to 50 lbs. The item does not go into the bag, which is more akin to a balloon than a bag. The applicable subheading for the plastic lift bag will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% 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 samples 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