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

N256986 September 19, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a child’s swimming aid from China Dear Ms. Aldinger: In your letter dated August 27, 2014, you requested a tariff classification ruling. You have submitted a sample of a child’s swimming aid, the Fluid Aquatics Swim Vest, item number 9032491. The item is a device to assist children playing in the water or learning to swim.  The child’s flotation vest includes a full front zipper with a hook-and-loop tab closure at the neck. The vest also has a strap that loops between the legs; the strap is adjustable and closes with a plastic buckle. The front and rear sections of the polyester vest have polyethylene foam flotation pads permanently sewn in. While the vest 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 swimming aid is sold in sizes S/M and M/L. The applicable subheading for the Fluid Aquatics Swim Vest, item number 9032491, 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 samples will be returned. 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division