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