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February 11, 1999

CLA-2-63:RR:NC:TA:352 D87317

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.20.0000

Mr. Eduardo Owen
Adventure Sports Inc.
16607 NW 84th Ave.

RE: The tariff classification of lifejackets from Hong Kong and China.

Dear Mr. Owen:

In your letter received by our office January 26, 1999, you requested a tariff classification ruling.

The samples submitted are identified as Article 1- “Life Jacket” and Article 2- “Floatation Vest.” Article 1 is imported as item numbers FJ1370-A “ Reach Men”, FJ1370-B “Attack Men”, FJ1371-A “Reach Women” and FJ1371-B “Attack Women”. The different item numbers refer to the number of belts attached around the article. The “Life Jacket” is a sleeveless waist-length jacket made of three layers of material. The two outer shells are constructed of foam rubber laminated on both sides with 100 percent nylon knit fabric. The middle layer between the shell fabrics is foam rubber. The “Life Jacket” has a zippered front closure and is secured at the waist with textile web belts that have a plastic buckle closure. The article has a warning label indicating that it meets certain safety requirement mandated by the U.S. Coast Guard. It is considered a type III Coast Guard rated safety buoyancy device.

Article 2 is imported as item numbers FJ1367 “Attack Men Two Buckle,” FJ1368 “Attack Lady Two buckle, FJ1369 “Reach Men 3 Buckle, FJ1375 “Wakeboard Kids” and FJ1377 Unisex Nylon Multisport. This is a sleeveless vest constructed of three layers of material. The two outer shells are made of foam rubber lamininated on both side with nylon knit fabrics. The middle layer between the outer shells is foam rubber. It has a zippered front closure and is secured at the waist with textile web belts that have a plastic buckle closure. A warning label indicated that the article is not approved by the U.S. Coast Guard.

The applicable subheading for the lifejackets Articles 1 and 2 will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for lifejackets and lifebelts. The rate of duty will be 6.8 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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