CLA-2-95:OT:RR:NC:N4:424
Mr. Mathew Samuel
Excite USA
4393 Sunbelt Dr
Addison, TX 75001
RE: The tariff classification of the “Comfy Trainer Arm Float” from China
Dear Mr. Samuel:
In your letter dated September 12, 2023, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes.
The merchandise under consideration is identified as the “Comfy Trainer Arm Float,” item# 9058998. The product is a one-piece swim aid device designed for small children and is used to promote swim confidence while learning to swim. The foam arm floats are textile covered and sewn into a small polyester fabric vest fitting over the shoulders and covering the upper portion of the back. The front is open and has a sewn in secure adjustable quick release chest strap. The product’s component materials are expanded polyethylene foam, polyester, spandex, and nylon. The swim aid is intended to provide support and balanced flotation for children ages 2 to 3 years old, to practice swimming, with adult supervision.
The applicable subheading for the “Comfy Trainer Arm Float,” item# 9058998, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.29.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 9506.29.0080, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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 World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division