The tariff classification of an inflatable child’s swim vest from China.

N274819 May 27, 2016 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.7500 Paula M. Connelly, ESQ. Law Offices of Paula M. Connelly 67 South Bedford Street, Suite 400 West Burlington, MA 01803 RE: The tariff classification of an inflatable child’s swim vest from China. Dear Ms. Connelly: In your letter dated March 30, 2016, on behalf of Aqua Leisure Industries, you requested a tariff classification ruling. The merchandise is identified as the “SwimSchool® “Fabric Lined Comfort Swim Trainer.” The item is an inflatable child’s swim vest, which is constructed of durable Polyvinyl-chloride (PVC) and has a nylon and polyester lining for comfort. PVC is a form of plastic. The inflatable swim vest is designed with three air chambers and three safety valves for inflation, and has two fasteners to keep the vest secured to the child. The inflatable swim vest also comes with an inflatable, PVC, removable chin up collar. The purpose of the collar when attached to the swim vest is to keep the child’s head above the water when swimming. When the collar is not attached to the vest it can be used as a swimming chase toy. The vest is printed on the front-side with the logo of “SwimSchool” and is printed on the backside with a warning message that “this is not a lifesaving device” and “do not leave child unattended while in use.” This item is packaged for retail sale, and is for children ranging in size from 30 to 50 pounds. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The merchandise concerned is composed of different components and different pieces (i.e. the inflatable child swim vest: plastic and textile and the inflatable, removable chin up collar: plastic) and is considered a composite good for tariff purposes. The use of the inflatable, removable chin up collar as a toy is secondary in nature when compared against the use of the inflatable, chin up collar as an aid in the learning of swimming. The ENs to the HTSUS, GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the PVC “plastic” to the inflatable child’s swim vest imparts the essential character to the “SwimSchool® “Fabric Lined Comfort Swim Trainer,” in that it allows for air to be captured providing buoyancy to the child above the water, while learning to swim in a safe environment. It is the PVC swim vest when inflated with air that allows for the full range of arm and leg motion, while supporting the body in a horizontal floating position, thereby assisting in the learning of proper swimming techniques. The applicable subheading for the “SwimSchool® “Fabric Lined Comfort Swim Trainer” will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division