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NY I81791

May 24, 2002

CLA-2-95:RR:NC:2:224 I81791


TARIFF NO.: 9506.29.0040

Paul Anuschat
Geo. S. Bush & Co., Inc.
P. O. Box 8829
Portland, Oregon 97208-8829

RE: The tariff classification of floatation devices and amplifier cases from China.

Dear Mr. Anuschat:

In your letter dated May 8, 2002, you requested a tariff classification ruling, on behalf of Pro Trade Import & Export Co., your client.

You are requesting the tariff classification on four samples: two are flotation devices and the other two are cases for an amplifier that will be used by an instructor while conducting aquatic exercise classes. The flotation devices are comprised of two textile items of differing styles that are labeled “Hydrofit”. One of the styles has a plastic buckle, while the other is fastened by a hook and loop closure. The flotation devices, called buoyancy or resistance cuffs, are designed for wearing around the ankles or wrists of aquatic exercise participants while in the water. Linking several of the cuffs together will allow them to fit around the waist, also. The items will be imported individually and will ultimately be combined with domestic foam material. The zippered compartment will hold the fitted foam. The correct classification will be in Chapter 95 of the HTSUS as other water-sport equipment.

In addition to the flotation devices, you will also be importing two styles of cases that are constructed to house amplifiers. The amplifiers will be imported separately and are utilized by the aquatic exercise instructor who will be sitting poolside. Each of the amplifier case styles is made of plastic material that will protect the amplifier inside from damage from splashing water. These amplifier holders are considered GRI 5 (a) packing because each is specially fitted to hold the amplifier. As packing, the cost will be prorated for duty purposes at the time of entry into the U.S. The samples will be returned, as requested.

The applicable subheading for the two styles of “Hydrofit” buoyancy devices will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sportsparts and accessories thereof: Water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: OtherOther.” The rate of duty will be free.

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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