The tariff classification of an infant swimming aid from China

N340473 June 21, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Mike Ferris Strader Ferris International Limited 808 Commerce Park DriveOgdensburg, NY 13669 RE:  The tariff classification of an infant swimming aid from China Dear Mr. Ferris: In your letter dated May 31, 2024, you requested a tariff classification ruling on behalf of your client, Level 6 Inc.  A sample of the product was provided to this office and will be retained for training purposes. The sample, described as a “Puffer™ Infant Flotation Vest,” is a textile infant swimming aid designed to assist an infant playing in the water or learning to swim between 9 to 25 pounds.  The infant flotation vest with a tri-webbing adjustment system consists of three parts:  a head support panel; a body panel, and a body harness system.   The head support panel is composed of five layers: a neoprene rubber sandwiched between two layers of 100 percent polyester knit, dyed, face fabric; an expanded polyethylene foam (EPE) middle layer; and a 100 percent polyester woven backing fabric coated with polyurethane on one side.  The fabric is dyed and contains an all-over printed design featuring the Puffer ™ logo.  The head support panel measures 12 inches in length by 8 inches in width.  It features a 100 percent polypropylene, dyed, woven webbed handle sewn on the top and two webbed straps threaded through a plastic connector, which is sewn to the bottom panel located at the front of the head.  The body panel is composed of three layers:  EPE foam sandwiched between two layers of 100 percent polyester woven fabric coated with polyurethane on one side.  The fabric is dyed and contains an all-over printed design featuring the Puffer ™ logo.  The body panel measures 11 inches in length by 8 inches in width.  It features two adjustable webbed straps inserted between a 100 percent polyester woven, dyed, outer fabric and the all-over printed fabric to connect to a head support panel and intended to tighten the chest area.  The outer fabric is edged with a 95 percent polyester and 5 percent cotton woven piping and features a Level “6” brand screen-printed logo.  The body harness system is composed of a neoprene rubber sandwiched between two layers of 100 percent polyester knit, dyed, fabric.  The cross shaped body harness sewn to the back of the head support and both sides of body panel measures 16 ¼ inches in length by 21 ¼ inches in width.  It features an adjustable webbed strap inserted between same fabric to tighten around infant’s waist and between the infant’s legs to connect to the body panel.  The body harness is finished with a 100 percent polyester knit, dyed, binding sewn around the edges.  You state the flotation aid is available in five different colors: rio red (crimson), yellow, something blue (grotto); lime green, and pink.   You have suggested that the “Puffer™ Infant Flotation Vest,” should be classified under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “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”  We disagree.  As this merchandise is designed to provide flotation support for infants in the water, it is not a requisite piece of sports equipment within the scope of heading 9506, HTSUS.  Therefore, the “Puffer™ Infant Flotation Vest,” is not classifiable as sports equipment in heading 9506, HTSUS.The applicable subheading for the “Puffer™ Infant Flotation Vest,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division