CLA-2-63:OT:RR:NC:N3:351
Mr. Ricardo Perez
3P Customs Consultants, LLC
1615 Vidal Cantu Road, Pinnacle Industry Center
Laredo, TX 78045
RE: The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of
life jackets from Mexico
Dear Mr. Perez:
In your letter dated April 8, 2026, you requested a ruling on behalf of your client, Grupo Maquilador de
Xalapa, SA de CV, on the tariff classification and eligibility under the United States-Mexico-Canada
Agreement (USMCA) for four life jackets. Samples of the life jackets were submitted and will be retained for
training purposes.
Item 1, Model/sized “Infant” is a textile sleeveless waist-length vest-type personal flotation device (PFD)
designed for recreational and/or marine use and intended for an infant less than 30 pounds. The life jacket is
composed of three layers: a 92 percent polyester and 8 percent spandex double knit face fabric; a 100 percent
polyethylene foam flotation middle layer; and a 100 percent polyester knit dyed inner fabric (touches the
infant’s body). The life jacket features a head support panel measuring 12 inches in length by 6 inches in
width, a zippered front closure, and one adjustable webbed strap with a plastic side release buckle to tighten
around infant’s waist in the front and another between the legs. The head support panel features a sewn
webbed strap used to hang the item and a sublimated monster face design with two horns, hair, eyes, cheeks,
and five teeth. The inside back lining also features a sublimated Speedo® logo. You state the foam flotation
cores are only inserted in the front panels and the head support. At the bottom of the life jacket are three
pieces of mesh knitted fabric intended to help the water drain from the jacket. The completed life jacket
measures 17 inches in length by 12 inches in width. You also state the PFD is considered a type III U.S.
Coast Guard rated safety buoyancy device. The life jacket will be shipped to the United States from Mexico.
Item 2, Model/sized “Child” is a textile sleeveless waist-length vest-type personal safety flotation device
designed for recreational and/or marine use and intended for a child between 30 and 50 pounds. The life
jacket is composed of three layers: a 92 percent polyester and 8 percent spandex double knit face fabric; a
100 percent polyethylene foam flotation middle layer; and a 100 percent polyester knit dyed inner fabric
(touches the child’s body). The life jacket features a zippered front closure, two adjustable webbed straps
with a plastic side release buckle to tighten around child’s waist in the front and two between the legs, and a
webbed strap sewn to the back of the face fabric to hang the item. The life jacket also features a sublimated
Speedo® logo on the left front panel and back. At the bottom of the life jacket are three pieces of mesh
knitted fabric intended to help the water drain from the jacket. The completed life jacket measures 13 inches
in length by 13 inches in width. You state the PFD is considered a type III U.S. Coast Guard rated safety
buoyancy device. The life jacket will be shipped to the United States from Mexico.
Item 3, Model/sized “Junior” is a sleeveless waist-length vest-type personal safety flotation device designed
for recreational and/or marine use and intended for an individual between 50 and 90 pounds. The life jacket
is composed of three layers: a 92 percent polyester and 8 percent spandex double knit face fabric; a 100
percent polyethylene flotation foam middle layer; and a 100 percent polyester knit dyed inner fabric (touches
the youth’s body). The life jacket features a zippered front closure and two adjustable webbed straps with a p
lastic side release buckle to tighten around the waist in the front. The life jacket also features a sublimated
Speedo® logo on the left front panel and inside back lining. At the bottom of the life jacket are four pieces
of mesh knitted fabric intended to help the water drain from the jacket. The completed life jacket measures
15 inches in length by 17 inches in width. You state the PFD is considered a type III U.S. Coast Guard rated
safety buoyancy device. The life jacket will be shipped to the United States from Mexico.
Item 4, Model/sized “Adult” is a sleeveless waist-length vest-type personal safety flotation device designed
for recreational and/or marine use and intended for an individual over 90 pounds. The life jacket is
composed of three layers: a 92 percent polyester and 8 percent spandex double knit face fabric; a 100 percent
polyethylene flotation foam middle layer; and a 100 percent polyester knit dyed inner fabric (touches the
adult’s body). The life jacket features a zippered front closure and two adjustable webbed straps with a
plastic side release buckle to tighten around the waist in the front. The life jacket also features a sublimated
Speedo® logo on the left front panel and inside back lining. At the bottom of the life jacket are four pieces
of mesh knitted fabric intended to help the water drain from the jacket. The completed life jacket measures
19 inches in length by 22 inches in width. You state the adult model is available in three sizes: XS/S, Med/L,
and XL/XXL. You state the PFD is considered a type III U.S. Coast Guard rated safety buoyancy device.
The life jacket will be shipped to the United States from Mexico.
You state the manufacturing operations for the life jackets are as follows:
China:
The plastic buckles are produced and shipped to Mexico.
100 percent polyester monofilament yarn, which accounts for 27 percent by weight of the face fabric,
is produced and shipped to Mexico
The United States:
The zippers are produced and shipped to Mexico.
The 100 percent polypropylene webbed straps are woven and shipped to Mexico.
100 percent polyester and 100 percent spandex yarn for the mesh fabric are produced and shipped to
Mexico.
Mexico:
100 percent polyester yarn, which accounts for 65 percent by weight of the face fabric, is produced.
100 percent spandex yarn, which accounts for 8 percent by weight of the face fabric, is produced.
Face fabric: 92 percent polyester yarn (65 percent from MX and 27 percent from CN) and 8 percent
spandex yarn (from MX) is knitted into fabric, dyed, and sublimated.
Inner fabric and bias tape: 100 polyester yarn is produced.
Inner fabric and bias tape: 100 percent polyester fabric is knitted and dyed.
Mesh fabric: 88 percent polyester and 12 percent spandex fabric is knitted and dyed black.
100 percent polyethylene foam sheets are produced.
100 percent polyester filament sewing thread is produced.
The fabrics and foam sheets are cut.
The fabrics are sewn together.
The webbing straps are measured, cut, and sewn to the fabric panels.
The zipper is sewn to the fabrics.
Foam sheet is inserted into the life jacket and sewn closed.
Plastic buckles are inserted onto the webbing straps.
The completed life jacket is packaged and shipped to the United States.
ISSUES:
What is the tariff classification and USMCA eligibility of the subject merchandise?
CLASSIFICATION:
You suggested that the “Infant, Child, Junior, and Adult” life jackets should be classified under subheading
6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made
up articles, including dress patterns: Lifejackets and lifebelt.” We agree. The duty rate will be 4.5 percent ad
valorem.
USMCA ELIGIBILITY:
The United States-Mexico-Canada Agreement (USMCA) was signed by the Governments of the United
States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with
the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14
(19 U.S.C. § 4511(a)). General Note (GN) 11 of the HTSUS implements the USMCA. GN 11(b) sets forth
the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b)
states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff
treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule
as a "good originating in the territory of a USMCA country" only if—
(i) the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o));
Since the life jackets are constructed in part of non-originating materials, the life jackets are not considered a
good wholly obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are they produced
exclusively from originating materials under GN 11(b)(ii). Therefore, we must determine whether the life
jackets qualify under GN 11(b)(iii).
The life jackets are classified under subheading 6307.20.0000, HTSUS. The applicable rule of origin is set
forth in GN 11(o)/63.5, which requires the following:
The life jackets are classified under subheading 6307.20.0000, HTSUS. The applicable rule of origin is set
forth in GN 11(o)/63.5, which requires the following:
A change to headings 6304 through 6310 from any other chapter, except from headings 5106 through
5113, 5204 through 5212, 5310 through 5311, chapters 54 through 55 or headings 5801 through 5802
or 6001 through 6006, or other made-up textile articles of heading 9619, provided that the good is
both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the
USMCA countries.
In addition to meeting the tariff shift rule notes above, the life jackets must also satisfy any applicable chapter
rules found in GN 11. The rules that apply to the life jackets are as follows:
GN 11(e)(iv), HTSUS, states as follows:
(B) Goods classified under chapters 61 through 63.—Except as provided in subparagraph (C) below,
a textile or apparel good provided for in chapter 61, 62 or 63 that is not an originating good because
certain fibers or yarns used in the production of the component of the good that determines the tariff
classification of the good do not undergo an applicable change in tariff classification set forth in
subdivision (o) of this note shall be considered to be an originating good if the total weight of all such
fibers or yarns in the component, including elastomeric yarns, is not more than 10 percent of the total
weight of the component and the good meets all other applicable requirements of this note.
GN 11(o), Chapter 63, Chapter rule 1 states, in pertinent part:
For the purposes of determining the origin of a good of this chapter, the rule applicable to that good
shall only apply to the component that determines the tariff classification of the good and such
component must satisfy the tariff change requirements set out in the rule for that good.
The component that determines the classification of the life jackets is the face fabric. Therefore, this is the
only component that needs to meet the rule of origin set out in GN 11(o)/63.5. The face fabric is produced in
part from the Chinese polyester yarn. This Chinese polyester yarn is classified under chapter 54, HTSUS.
As Chapter 54 is an exception to the tariff shift rule, this yarn does not undergo the applicable change in tariff
classification required by GN 11(o)/63.5. Additionally, the percentage of this yarn exceeds the 10 percent de
minimis allowance for non-originating materials provided for goods classified in Chapter 61 through 63.
Therefore, the life jackets do not qualify for preferential tariff treatment under the USMCA.
HOLDING:
The applicable subheading for the life jackets is 6307.20.0000, HTSUS, dutiable at 4.5 percent ad valorem.
Based on the information and sample provided, the life jackets are not eligible for preferential tariff treatment
under the USMCA.
The holding set forth above applies only to the specific factual situation and merchandise identified in the
ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a
ruling letter, either directly, by reference, or by implication, is accurate and complete in every material
respect.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division