CLA-2-95:RR:NC:2:224 D85049

Joe Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia PA 19153

RE: The tariff classification of swim articles from China.

Dear Mr. Hoffacker:

In your letter dated November 9, 1998, you requested a tariff classification ruling for four swimming related articles used by beginners.

One article, model ET-8240, contains one pair of Easy-Fit® Arm Floats, 10-gauge (0.25mm) double air-chambered PVC inflatable arm sleeves that aid children to develop basic swimming skills.

Another article, model ET-9320, contains one Deluxe Kickboard made of soft foam material. The kickboard is a learning and training aid for beginning swimmers ages four to eight.

The Starfish™ 5-PC Junior Combo Set, Stock #1, consists of a child’s water mask, a snorkel with mask attachment, two adjustable snorkeling fins and a drawstring nylon mesh carrying bag designed for its contents.

The last article is the model ET-9110, Deluxe BabyBoat®, a 12-gauge vinyl inflatable with double flotation rings and grip handles. The inflatable features colored play rings, playballs and a comfort seat back. It is used as a safe, comfortable introduction for the baby to water. Heading 9506 of the Harmonized Tariff Schedule of the United States (HTSUS) provides the tariff classification for most sports equipment. The heading’s scope includes the requisites needed in connection with the play of sports and athletics, that being the equipment essential to the play of the game, sport or athletic activity or the equipment designed for use by the player in the training, practice and conduct of those sporting activities. Subheading 9506.29.00, HTSUS, the provision for other water-sport equipment, covers such water sport articles as swim masks and flippers, underwater breathing devices, swim training devices and various sport recreational water devices.

Accordingly, the applicable subheading for such introductory or learning aquatic devices as the Easy-Fit® Arm Floats, the Kickboard article, and the Starfish™ Set is 9506.29.0040, 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 0.9 percent ad valorem.

The Deluxe BabyBoat®, the overall purpose of which is to help introduce an infant to water, is primarily a source of play value and amusement for young children and is considered a toy for tariff purposes. The applicable subheading for the model ET-9110 will be 9503.90.0045, HTSUS, which provides for other toys; other, other toys and models. The duty rate will be free. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski Director, National Commodity Specialist Division