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NY C84957




March 9, 1998

CLA-2-95:RR:NC:2:224 C84957

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 9506.29.0040

Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of "Fun Crafts", a swim trainer, and arm floats from China.

Dear Ms. Chip:

In your letter dated March 2, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on three different types of items. The first item is a toy which is identified as item # 52575, "Fun Crafts". This item consists of 110 pieces, and features lacing spools, gems and jewels, lacing cords, stacking acrobats, and magnetic letters and numbers. The item is designed for children 3 and up. The components of "Fun Crafts" work together to create an educational toy set of Chapter 95. The second item is called item # 03653, a swim trainer. The item is designed to be worn on the chest, and has vertical panels which can be easily adjusted as a child's water skills improve. The swim trainer is inflatable vinyl with a flocked fabric interior for comfort. The third type of item is comprised of three qualities of arm floats. Item # 03648 is simply described as arm floats. Item # 03649 is called deluxe arm floats, while item # 03651 is referred to as ultimate arm floats. All three qualities of arm floats are used to strengthen swimming skills, and help children assume back and front stroking positions. Flat inner surface allows for freedom of arm movement. The swim trainer and the arm floats are considered to be other water-sport equipment.

The applicable subheading for the "Fun Crafts", item 52575, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be free.

The applicable subheading for the swim trainer and the arm floats will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Water skis, surf boards, sailboards and other water-sport equipment; parts and accessories thereof: Other...Other." The rate of duty will be .9 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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