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NY J81177

February 24, 2003

CLA-2-63:RR:NC:TA:351 J81177


TARIFF NO.: 6307.90.9889

Ms. Lynn B. Stan
2185 City Gate Dr.
Columbus, OH 43219

RE: The tariff classification of a “Youth Neoprene Flotation Suit” from Thailand.

Dear Ms. Stan:

In your letter dated February 11, 2003, on behalf of Kent Sporting Goods Company, Inc., you requested a tariff classification ruling.

The sample submitted is a “Youth Neoprene Flotation Suit.” It is a one-piece sleeveless bodysuit-style item made of neoprene rubber covered on both sides with knit fabric. It has leg openings but no leg coverage. Sewn into the upper torso area, front and back, is a PVC foam panel. It features a front zipper closure. It appears to be designed to assist a child while swimming.

You state your belief that the correct classification for this item is subheading 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, lifejackets and lifebelts. The U.S. Coast Guard standard for life preservers (46 CFR 160.055) states the following:

This specification covers life preservers which essentially consist of plastic foam buoyant material arranged and distributed so as to provide the flotation characteristics and buoyancy required to hold the wearer in an upright or slightly backward position with head and face clear of the water.

The Youth Neoprene Floatation Suit is described in your letter as a floatation swim vest, which we take to mean a floatation aid, a device to assist children learning to swim. While it provides buoyancy, its main function is not that of a life jacket, that is, to save a life, but rather to allow a child to play and swim.

The applicable subheading for the “Youth Neoprene Flotation Suit” will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 6307.90.9889, HTS, which are products of Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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