CLA-2-63:OT:RR:NC:N3:351
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket RH 02895
RE: The tariff classification of a swim training aid and bathing suit from China
Dear Mr. Kenny:
In your letter dated October 3 2019, you requested a tariff classification ruling on behalf of CVS Pharmacy, Incorporated.
You submitted a sample of a swim training vest and bathing suit, CVS items 345145A (girls’ version) and 345145B (boys’ version). Both styles include a swim vest. The swim vest is made from a plastic foam floatation material enclosed in a knit cover that has a zipper closure on the back, an elasticized waistband and an adjustable buckle attached to the bottom of the swim vest. It is composed of 55 percent plastic foam floatation material, 43 percent polyester knit fabric and 12 percent other material. The boys’ set includes polyester woven swim shorts and the girls set includes a polyester knit one-piece bathing suit. Both styles are sold and marketed as a training aid, promoting swim confidence for children ages 2-4 years old learning how to swim. Samples will be returned.
You state that boys’ swim suits are classified under subheading 6211.11.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garments: swimwear: men’s or boys’: of man-made fibers, boys’, and girls’ swim suits are classified under 6112.41.0040, HTSUS which provides for Track suits, ski-suits and swimwear, knitted or crocheted: Women’s or girls’ swimwear: Of synthetic fibers: Other: Girls’. You also state that swim vests are classified under 6307.90.9889, HTSUS which provides for other made up textile articles, other.
As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(b) requires that the article be classified by reference to its essential character. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. This item is sold and marketed as a swim training device featuring the swim vest. It is the swim vest that supports and enables the child to float and develop confidence in the water. Thus the swim vest constitutes the essential character.
The applicable subheading for the swim training vest and bathing suit, CVS items 345145A and 345145B will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at
https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division