The tariff classification of a children’s flotation shirt from Cambodia

N301658 November 29, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. David Prata CVS Pharmacy, Incorporated 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a children’s flotation shirt from Cambodia Dear Mr. Prata: In your letter dated November 7, 2018, you requested a tariff classification ruling. You submitted a sample of a children’s flotation device you call the StartToSwim Flotation Shirt, item 317559. The flotation shirt is constructed of a ‘shirt” composed of a polyester outer lining with short sleeves and a crew neck line. The front panel and two back panels contain permanently sewn-in foam blocks for buoyancy. The floatation shirt provides full torso coverage and features sewn-on buckles on the back to allow the shirt to be placed on the child with ease. It is designed and marketed to assist children learning to swim by keeping a child afloat. In your letter, you suggest classification for the StartToSwim Flotation Shirt, under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: … Other. Chapter 95 Note 1(e) excludes sports clothing and special articles of textiles, of Chapter 61 or 62, from the articles covered by Chapter 95. Moreover there is not a specific heading that would classify the flotation shirt and it is made up of textile fabrics that are assembled by sewing. The floatation shirt is considered to be a “made up” article as noted in Section XI, Note 7(f) and therefore will be classified as an article of textile. The applicable subheading for the StartToSwim Flotation Shirt will be 6307.90.9889, 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