CLA-2-95:OT:RR:NC:2:224

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Swim Trainer Vest” from China

Dear Ms. Aldinger:

In your letter dated October 14, 2008, you requested a tariff classification ruling.

A sample of the “Swim Trainer Vest,” item #9003800, was received with your inquiry. The product is a swim training device designed for use by young toddlers while under adult supervision. The swim vest measures 8” long x 6” wide x 2.5” deep. It is worn over the child’s upper torso and provides flotation with four foam sheets contained in each zippered polyester compartment. The item will assist the child to stay afloat while learning how to swim. The sample will be returned as requested.

The applicable subheading for the “Swim Trainer Vest” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other, Other.” The rate of duty will be free.

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/.

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 James Forkan at (646) 733-3025.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division