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NY I88123

November 25, 2002

CLA-2-39:RR:NC:SP:221 I88123


TARIFF NO.: 3926.90.7500

Mr. David E. Katzman
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of the “Floatie” swim seat from Malaysia.

Dear Mr. Katzman:

In your letter dated October 30, 2002, on behalf of Styrox USA Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The Floatie swim seat is an inflatable plastic safety device used to keep a baby afloat in water. You suggest classification as sports equipment in heading 9506. However, the Floatie swim seat is not considered sports equipment because it is strictly for the baby to sit in as a safety device while floating in the water. It is not a swimming aid in the nature of inflatable swim arm bands, because the baby cannot move his or her arms to swim. In the alternative you suggest classification as a toy in heading 9503 and cite NY D85049. However, the product of that ruling was a baby boat that included play rings and playballs, and had play features which the Floatie swim seat does not.

The applicable subheading for the Floatie swim seat will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticspneumatic mattresses and other inflatable articles, not elsewhere specified or included. The rate of duty will be 4.2 percent ad valorem.

You have also inquired about the country of origin marking regulations. The sample you provided is not marked with the country of origin. You state that you intend to mark the cardboard insert “Made in Malaysia.” While marking a cardboard insert that is clearly visible through a sealed plastic bag will normally be acceptable, we are unable to rule without a sample cardboard insert that is marked with the country of origin. 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 Joan Mazzola at 646-733-3023


Robert B. Swierupski

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