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NY H84259

August 10, 2001

CLA-2-63:RR:NC:TA:351 H84259


TARIFF NO.: 6307.90.9989

Mr. David Kirwan
463 West 19th St., Apt 17
New York, NY 10011-3811

RE: The tariff classification of a “SwimEezy” from South Africa.

Dear Mr. Kirwan:

In your letter dated July 19, 2001, you requested a tariff classification ruling.

The sample submitted is a “SwimEezy”, used as a swimming aid for children ages 3 to 4. It is a one-piece unisex suit which covers the upper torso. It is made of nylon stretch knit fabric designed with flotation foam sewn into each sleeve. The “SwimEezy” is described in the literature you have provided as an aid for pre-swimmers, a device to assist children learning to swim. While it provides buoyancy, its main function is not that of a life jacket, that is, to save a life, but rather to allow a child to play and swim. In addition, the garment has a label which states “Not a Life Preserver.”

The applicable subheading for the “SwimEezy” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, which are products of South Africa are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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