The tariff classification of a children’s flotation device from China

N295674 April 26, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Michael McCullough Vandegrift Forwarding Company, Incorporated 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a children’s flotation device from China Dear Mr. McCullough: In your letter dated March 30, 2018, you requested a tariff classification ruling on behalf of your client, Swimways Corporation. You submitted a sample of a children’s flotation device you call the Power Swimr. The swimr is composed of an outer shell of fabric, inner layers consisting of nine removable floatation floats and adjustable elastic side cords. The swimr is a used to assist children learning to swim by keeping a child afloat, and as the child becomes more comfortable in the water, the foam pads can be removed all at once or one layer at a time. The applicable subheading the for Power Swimr 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 percent 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 the World Wide Web at https://hts.usitc.gov/current. The sample will be returned to you. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division