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NY M84760

July 11, 2006

CLA-2-63:RR:NC:N3:351 M84760


TARIFF NO.: 6307.20.0000

Susan S. Park
15202 Graham Street
Huntington Beach, CA 92649

RE: The tariff classification of a life vest from China

Dear Ms. Park:

In your letter dated June 26, 2006, you requested a tariff classification ruling.

The submitted sample is identified as a life vest that is called the Syncro PFD (Style# SA805MF). You state that it is used by a water skier or wake boarder as a personal flotation device. The two outer shells are constructed of foam rubber laminated on both sides with 80% nylon and 20% spandex knit fabric; this construction is considered a textile fabric for tariff purposes. The middle layer between the shell fabrics is foam rubber. It features a zippered front full closure and is secured at the waist by two textile web belts that have plastic buckle closures.

The applicable subheading for the life vest will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, lifejackets and lifebelts. The rate of duty will be 4.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The sample will be returned as requested.

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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