The tariff classification of a lifejacket shell from Taiwan

N049541 January 26, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Barry J. Hackett President The Safegard Corp. P.O. Box 3736 Lawrenceburg, IN 47025 RE: The tariff classification of a lifejacket shell from Taiwan Dear Mr. Hackett: In your letter dated January 11, 2009, you requested a tariff classification ruling. The submitted sample is identified as a lifejacket shell (Model Number 725-A). The item is constructed of three attached sections of woven textile fabric and measures, when closed/folded, approximately 12”W x 16”H. It is secured by a pair of webbed belts that close in the front with molded plastic snap buckles. There are two webbed belt loops in the front and one loop in the back. It contains no flotation foam pads. The applicable subheading for the lifejacket shell 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. In your letter, you suggested that the item be classified under subheading 6307.20.0000, HTSUS, which provides for other made up articles: Lifejackets and lifebelts. However, without foam flotation material, the item does not have the essential character of a lifejacket. The sample will be retained by this office for official purposes. 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