CLA-2-95:OT:RR:NC:N4:424
Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc.
One Mercer Road
Natick, MA 01760
RE: The tariff classification of a Swim Training Device from China
Dear Mr. Akarsu:
In your letter dated October 16, 2009 you requested a tariff classification ruling.
A photograph of the Puddle Jumper, item number 3864, was received with your inquiry. The product is a swim training device designed for use by young children weighing between 30 and 50 lbs., while under adult supervision. It is worn around the upper arms, similar to water wings, and is also attached to a flotation pad that fits over a child’s chest, which is secured around the torso with safety belts. The Puddle Jumper allows free range of movement and stability while in the water. The item is predominantly constructed of a woven polyester fabric exterior and a polyethylene foam interior.
The applicable subheading for the Puddle Jumper 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