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July 21, 1999

CLA-2-95:RR:NC:2:224 E84582

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0040; 6307.90.9989

Peter Constan-Tatos
The SwimEezy Co.
P. O. Box 278
Henley 1962,
South Africa

RE: The tariff classification of swim articles from South Africa.

Dear Mr. Constan-Tatos:

In your e-mail correspondence of June 9, 1999, you requested a tariff classification ruling.

The merchandise consists of a Boppa™ buoyancy aid and three SwimEezy™ swim aid designs. The Boppa™ is a type of personal flotation device consisting of a foam pad with safety belts. It is placed over the child’s head and secured around the torso with safety belts. The device is recommended for use by children up to two years of age.

The SwimEezy™ swim aids are designed for children ages 2 to 3 who are beginning to develop water balance, build confidence in the water and understand basic swimming technique. They consists of a vest (for boys), a full suit (for girls) and a unisex sun protective suit, all made from Lycra swimsuit fabric. Cellular PVC foam floats for flotation and buoyancy support are built into the vest or suits for positioning over the shoulders.

The applicable subheading for the Boppa™ buoyancy aid will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles and equipment for general physical exerciseÂother sportsÂother water-sport equipment; other, other. The duty rate will be free. See HQ 961988 dated Januarary 19, 1999 wherein Customs ruled that inflatable arm bands and swim vests of vinyl were classified similarly in subheading 9506.29.00, HTSUS.

The sample SwimEezy™ swim aid vest, designed for boys, consists essentially of foam flotation floats that are secured over the shoulders by the vest. This swimming aid is designed solely to supply a buoyancy support to the beginner swimmer. The subheading for the SwimEezy vest will be 9506.29.0040, HTSUS, with a free rate of duty.

It is our understanding that the SwimEezy™ swimming aid designs for girls and sun-protective unisex applications are full costume swimsuits. Swimming aids of this design, with flotation floats built into the full suits, are classifiable in subheading 6307.90.9989, HTSUS, which provides for other made up textile articles. See Customs ruling HQ952204 dated April 12, 1993. The duty rate 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 Tom McKenna at (212) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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