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NY F84073

March 20, 2000

CLA-2-63:RR:NC:TA:352 F84073


TARIFF NO.: 6307.20.0000

Ms. Lynn B. Stan
Edward M. Stan and Associates
6430 E. Main Street
Reynoldsburg, Ohio 43068

RE: The tariff classification of a life jacket from Taiwan.

Dear Ms. Stan:

In your letter dated March 1, 2000, on behalf of Kent Sporting Goods Company, Inc. New London, Ohio, you requested a tariff classification ruling.

The sample submitted is a life jacket, style number M24901. It is a sleeveless waist-length jacket made of three layers of material. The two outer shells are constructed of foam rubber laminated on both sides with man-made knit fabric. The middle layer between the shell fabrics is foam rubber. The life jacket has a zippered front closure and is secured at the waist with textile web belts that have a plastic buckle closure. The jacket is labeled a type III, personal flotation device, consistent with U.S. Coast Guard regulations.

The applicable subheading for the life jacket 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 6.3 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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