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NY K81575

December 10, 2003
CLA-2-63:RR:NC:TA:351 K81575


TARIFF NO.: 6307.90.9889

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street
New York, NY 10004

RE: The tariff classification of a “Polywog Training Suit” from China.

Dear Ms. Shira:

In your letter dated December 2, 2003, on behalf of Authentic Fitness Corporation, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a “Polywog Training Suit,” representing item numbers 7570099 for boys and 7570100 for girls. It is used as a swimming aid for small children. It is a one-piece suit. It is made of 82 percent polyester/18 percent nylon stretch knit fabric designed with flotation foam sewn into the back and front area. The “Polywog Training Suit” is described as an aid for pre-swimmers, 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. In addition, the garment has a label which states “Not a Life Preserver.”

The applicable subheading for the “Polywog Training Suit” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. The rate of duty for 2004 will be the same.

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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