CLA-2-95:OT:RR:NC:N4:424
Ms. Cheryl Barnes
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a swim training aid from China
Dear Ms. Barnes:
In your letter dated September 7, 2016, you requested a tariff classification ruling.
A sample of the “Swim Trainer,” SKU #18208001, was submitted with your inquiry. The item is a child’s swim training aid consisting of two polyester covered flotation pads with foam cores, measuring approximately 8.5”(L) x 6.0”(W). The item fits over the head and rests on the child’s shoulders, with the pads covering the child’s chest and back. An adjustable safety strap is secured with a buckle located between the child’s legs. The item provides buoyancy while helping a young child to develop swimming skills. It is designed to be worn by children weighing between 20 and 33 lbs. The item comes in an assortment of 3 styles: Batman, Superman and Minions. This office received the Minions style to review and we will return it under separate cover.
The applicable subheading for the “Swim Trainer” 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/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division