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NY H87212

February 8, 2002

CLA-2-95:RR:NC:2:224 H87212


TARIFF NO.: 9506.29.0040

Nancy Tsai
Accord Custom Services
360 North Sepulveda Blvd., Suite 1070
El Segundo CA 90245

RE: The tariff classification of a buoyancy compensator from China.

Dear Ms Tsai:

In your letter dated January 17, 2002, you requested a tariff classification ruling on behalf of Sheico USA.

The sample merchandise consists of a jacket known as a buoyancy compensator for use in underwater or SCUBA diving. The jacket can be inflated by means of a mechanical inflation valve when the diver wishes to ascend or float on the surface. Air for this inflation is provided through a low-pressure hose that is connected to the SCUBA tank. When the diver wishes to descend, a manual deflation valve on the jacket releases air creating negative buoyancy. The sample is being returned with this letter.

The primary focus of the sample buoyancy compensator vest or “jacket” is to control buoyancy in all stages of underwater diving. Hence, it is classifiable as sport dive equipment in subheading 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsWater skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, Other.” The rate of duty will be free. See Customs ruling HQ 965106 dated November 21, 2001.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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