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April 19, 1999

CLA-2-63:RR:NC:TA:352 E80315


TARIFF NO.: 6307.20.0000; 6307.90.9989

Mr. Pete Thiry
Stearns Inc.
P.O. Box 1498
St. Cloud, MN 56302

RE: The tariff classification of a life vest and a life vest shell from China and Thailand.

Dear Mr. Thiry:

In your letter dated March 25, 1999, you requested a tariff classification ruling.

The sample submitted is a life vest, model number 4100. It is a sleeveless vest constructed of three layers of material. The outer layer is 65 percent polyester/35 percent cotton woven fabric. The middle layer is foam rubber. The inner layer is nylon woven fabric. It is secured by two web fabric belts that have a plastic buckle for closure. It features two expandable flap top pockets that are secured by strips similar to the VELCRO brand fastener.

You also requested classification for a life vest shell made the same as the above completed life vest except it does not contain the foam rubber insert. The foam rubber will be inserted after importation into the United States.

The applicable subheading for the life vest will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles: lifejackets and lifebelts. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the life vest shell will be 6307.90.9989, HTS, which provides for other made up articles...Other. The rate of duty will be 6.8 percent ad valorem.

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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