The tariff classification of an inflatable flotation aid for kayaks from the Czech Republic

N240052 April 10, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Silvan Poberaj Galasport USA, LLC 6611 81st Street Cabin John, MD 20818 RE: The tariff classification of an inflatable flotation aid for kayaks from the Czech Republic Dear Mr. Poberaj: In your original letter dated February 8, 2013, you requested a tariff classification ruling. Our office asked you to supply us with a sample. We received your sample of the inflatable kayak floatation aid. The flotation aid is made up with polyurethane-coated nylon textile fabric. The cone-shaped device is available in two sizes, code #061280 (13” x 26”) and code #061260 (12” x 18”). The applicable subheading for the flotation aid devices, code #061280 and code #061260, 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, Thomas J. Russo Director National Commodity Specialist Division