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NY H85364

August 30, 2001

CLA-2-63:RR:NC:N3:351 H85364


TARIFF NO.: 6307.90.9989

Ms. Celia Smith
H2O Floats, Inc.
4570 Rahleigh La Grange, Suite #1
Memphis, TN 38128

RE: The tariff classification of a recreational floatation device from Mexico.

Dear Ms. Smith:

In your letter dated August 20, 2001, you requested a ruling on tariff classification.

You describe the item as a “waterseat.” It is worn like a vest. You included descriptive literature showing that it can be used for leisure floating or snorkeling, or two may be connected to form a “daisy chain” for floating with a companion. It has a pocket and a drink holder. The literature states that it is for recreational use only, that it is not Coast Guard approved, and that it is not a life saving device.

The applicable subheading for this product will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem.

Your letter states that you supply the manufacturer with bolts of fabric, rolls of webbing, buckles, and rolls of foam. Please note that the cost or value of these raw materials will represent an assist under Section 402 of the Tariff Act (TA).

The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the materials must be added to the processing costs before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)).

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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