The tariff classification of textile flotation cushion from China

N295793 April 26, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Gayle Meagher, LCHB Charles M. Schayer & Company 3839 Newport Street Denver, CO 80207 RE: The tariff classification of textile flotation cushion from China Dear Ms. Meagher: In your letter dated March 29, 2018, you requested a tariff classification ruling on behalf of your client, Kwik Tek, Incorporated. You submitted a sample of an item, Type IV throwable cushion. The Type IV throwable cushion, is composed of what you state is United States Coast Guard (USCG) approved flotation foam, an outer USCG approved polyester fabric shell and USCG approved nylon/polyester webbing straps sewn along one side of the floatation cushion. The floatation cushion measures approximately 15 ½ inches square, and is designed to prevent a person from drowning. The webbing straps double as carrying handles when there is no danger present. The applicable subheading for the Type IV throwable flotation cushion 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. Sample 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division