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

N302670 February 22, 2019 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 vest from China Dear Mr. McCullough: In your letter dated January 28, 2019, you requested a tariff classification ruling on behalf of your client, Swimways Corporation. You submitted a sample of a Swim Vest, Item 27252. The sample will be returned to you. The swim vest is composed of an outer shell of 100 percent polyester knit fabric, and an inner layer consisting of floatation panels. The sides have a non-adjustable elastic strap and the front and back panel are sewn-on to an adjustable crotch buckle. The front panel of the vest is molded to resemble the “stomach muscle, 6 pack.” This is not to be used as a lifesaving vest, it is designed for children between the ages of 4 to 6 years of age to aid in keeping them afloat, and comfortable while playing in the water. The applicable subheading the for Swim Vest, Item 27252 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. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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