The tariff classification of a child’s swimming aid from China

N247939 November 26, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jeanette Arciero Barthco International, Division of OHL CVS Pharmacy Attn: Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a child’s swimming aid from China Dear Ms. Arciero: In your letter dated November 6, 2013, you requested a tariff classification ruling. You have submitted a sample of a child’s swimming aid, Child’s Float Vest, item #951056.  The item is a device to assist children playing in the water or learning to swim.  The flotation vest is made of 73% polyester, 25% polyurethane foam and 2% spandex.  The child’s flotation vest has a zippered front closure, with a looped belt around the waistline with two straps that loop between the legs. The straps close with plastic clamps and feature padding for the crotch area. The front and rear sections of the vest have foam flotation pads permanently sewn in. While it provides buoyancy, its main function is not that of a life jacket, that is, to save a life, but rather to allow a child to play and swim. The applicable subheading for the Child’s Float Vest, item number 951056, 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/. The sample 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division