The tariff classification of swimming aids from China

N200596 February 2, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kim Young BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of swimming aids from China Dear Ms. Young: In your letter dated January 11, 2012, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. You submitted two samples of children’s swimming aids you call the Foam Pad Swim Trainer, item numbers ET-9424 and ET-9417. Both are made of two sections of knit fabric of 80% nylon and 20% spandex, attached by elasticized straps on the sides and between the legs. There is coverage only of the chest, stomach, and back; it is not an article of wearing apparel and does not replace a bathing suit. Four foam pads, each 3/8” thick, are encased into the front and back pieces, held in by plastic snaps. The swim aids come in styles for both boys and girls; they are available in two sizes, small/medium and medium/large. The trainers are designed to aid children when they are learning to swim; the foam pads aid by keeping a child afloat. As the child becomes more comfortable in the water, the foam pads can be removed one at a time from the item. Once all the foam pads have been removed, that is, when the child can safely swim without the added buoyancy they provide, the item would no longer be used at all. The applicable subheading for the Foam Pad Swim Trainer, item numbers ET-9424 and ET-9417, 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. You have suggested that the proper classification might be in subheading 6307.20.0000, HTSUS, which provides for lifejackets; you reference ruling HQ952483 dated May 27, 1993. However, as that ruling points out, while an item may keep a person from drowning, to be classified as a lifejacket the item must be designed for this purpose. This item is designed to aid a child in learning to swim, not to be used as a lifejacket. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your samples will be returned as you 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, Thomas J. Russo Director National Commodity Specialist Division