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June 14, 1999

CLA-2-62:RR:NC:3:353 E82612


TARIFF NO.: 6210.50.5055

Mr./Ms. J. Woolley
Tabata USA Inc.
2380 Mira Mar Ave.
Long Beach, CA 90815

RE: The tariff classification of buoyancy compensator jackets from Taiwan.

Dear Mr./Ms. Woolley:

In your letter dated May 17, 1999 you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a B.C. Jacket (buoyancy compensator jacket) which is composed of a shell of woven 100% nylon fabric coated inside with polyurethane. The jacket is used for scuba diving and features woven polypropylene straps, a buoyancy compensator hose retainer, a rear adjustable buckle, strap and harness for air tanks, and a padded inner back for comfort. The jacket’s buoyancy compensator is adjustable and can be easily inflated and deflated. There is a wide adjustable cummerbund with hook and loop closure, an adjustable shoulder buckle with a quick-release feature, and two flap side pockets with hook and loop closure.

The applicable subheading for the B.C. Jacket will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for ‘Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Other...Other.” The duty rate will be 7.4% 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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