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NY I89541

December 26, 2002

CLA-2-63:RR:NC:N3:351 I89541


TARIFF NO.: 6307.90.9889

Mr. Paul Anuschat
George S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829

RE: The tariff classification of a floatation vest, floatation collar, and floatation collar shell from China.

Dear Mr. Anuschat:

In your letter dated Dec. 11, 2002, you requested a ruling on tariff classification on behalf of your client, ProTrade Import & Export Co., of Eugene, OR.

You submitted three samples. The first, item 175, is referred to as Wet Vest. It fits over the head and covers the torso. The outer surface is a knit man-made fiber fabric. The front and rear panels are filled with a cellular plastic foam insert. The side panels wrap around to the front and fasten with hook-and-loop fastener. A piece extends down from the back, between the legs, and also fastens to the front with hook-and-loop fastener.

Item 177 is the Wet Vest Collar II. It is essentially a U-shaped neck pillow with hook-and-loop fastener strips to hold it in place. It has a knit man-made fiber fabric shell and is filled with styrofoam pellets. The third item, 176, is the unfinished Wet Vest Collar I. It is similar to item 177, but is unfilled and has an opening to allow for the insertion of an inflatable bladder.

You claim that the importer has previously received rulings on similar merchandise classifying it in subheading 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surf boards, sailboards and other water sport equipment; parts and accessories thereof: OtherOther.” We have researched our files and find that in NY ruling A86064, dated July 25, 1996, we ruled on a water work-out buoyancy belt; the item was to be sold as a fitness device that is worn while working out (or swimming) in the water. The items in question in the current request are not to be used for water sports or recreation, and thus are not covered by this provision

The applicable subheading for this product will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The general rate of duty in 2003 will be seven percent ad valorem.

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 646-733-3102.


Robert B. Swierupski

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