CLA-2-63:RR:NC:TA:351 G86811
Mr. Anthony Grunstein
G.B.L. Australia PT. Ltd.
2D/ 119 Kippax Street
Surry Hills N.S.W. 2021 Australia
RE: The tariff classification of a “Swimsafe Floatsuit” from China.
Dear Mr. Grunstein:
In your letter dated November 23, 2000, you requested a tariff classification ruling.
The sample submitted is a “Swimsafe Floatsuit”, item number 232385A, used as a swimming aid for a child. It is a one-piece unisex suit made of nylon stretch knit fabric designed for use by children sizes 3 to 4. The unisex suit upper torso’s interior, back and front, is composed of a rubber inner tube, the flotation chamber, encased in a stretch nylon knit case. The article provides the child with freedom to move his/her arms and legs through the water.
Your letter states your belief that this item is classifiable in heading 6307.20.0000, HTSUSA, 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 "Swimsafe Floatsuit" is described in the literature you have provided as 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. In addition, the garment has a cardboard label which states in large, bold letters: "NOT A LIFE PRESERVER."
The applicable subheading for the “Swimsafe Floatsuit” will be 6307.90.9989, 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.
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 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division