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NY B80006




December 17, 1996

CLA-2-95:RR:NC:2:224 B80006

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0040

Roger J. Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895-3405

RE: The tariff classification of the "Waterbelt" from Taiwan.

Dear Mr. Crain:

In your letter dated November 27, 1996, you requested a tariff classification ruling, on behalf of Premier Sports International.

You are requesting the tariff classification of an item which you refer to in your ruling request as the "Waterbelt". The "Waterbelt" consists of a heavy rubber plate (with specially designed fins) that is attached to a belt of cellular rubber covered on both sides with textile fabric. The device has a plastic prong and socket closure at the front. The item is a training aid for swimmers. When the device is worn during swimming, the shaped rubber fins create drag in the water, and swimming with extra drag builds strength for swimming. Sample is being returned, as requested.

The applicable subheading for the "Waterbelt" will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports...: Water skis, surf boards,...and other water sport equipment;...Other". The rate of duty will be 2.8 percent, ad valorem.

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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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