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NY B80949




January 23, 1997

CLA-2-63:RR:NC:TA:352 B80949

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. John Atkins
SwimWays Corp.
5816 Ward Court
Virginia Beach, VA 23455

RE: The tariff classification of "Water Buddies" covers from China.

Dear Mr. Atkins:

In your letter dated December 11, 1996, you requested a tariff classification ruling.

The samples submitted are covers for "Water Buddies". The covers are made of nylon woven fabric designed as a frog and a duck. The covers have a center opening with a textile seat, made of the same fabric, attached for the child to sit. The covers feature a zipper closure around the center opening and the back end. The articles are used over a foam platform. The foam platform will be added after importation into the United States. The "Water Buddies" are used as swim aids for children.

The applicable subheading for the covers will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 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 Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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