CLA-2-39:S:N:N3D:221 879402
Mr. Richard A. Sellens
Excel Sports Science
P.O. Box 5612
Eugene, Oregon 97405
RE: The tariff classification of a buoyancy exercise belt from
Taiwan.
Dear Mr. Sellens:
In your letter dated October 13, 1992, you requested a
tariff classification ruling.
You submitted a sample of a product you identify as
virtually identical to the imported product. The item is a waist
encircling belt designed to hold the user in an upright position
during water exercise. It is made of a foamed plastics material
which provides buoyancy. The belt widens at the back to provide
greater flotation at that position. A separate band of
elasticized material is intertwined through the belt and buckles
at the front.
The applicable subheading for the foamed plastic water
exercise belt will be 3926.90.9090, Harmonized Tariff Schedule of
the United States (HTS), which provides for other articles of
plastics, other. The rate of duty will be 5.3 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport