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NY E86492





August 31, 1999

CLA-2-95:RR:NC:2:224 E86492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9506.29.0040

Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, Ar 72716-8023

RE: The tariff classification of a foam pad swim trainer from China.

Dear Ms. Blair:

In your letter dated August 19, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a foam pad swim trainer, stock number Et-9335. The item is not a life saving device, but rather it offers assistance in learning to swim. The item is stage three of “learn to swim 1*2*3” merchandise sold for children. The stage three swim trainer is geared for ages 4-8. The sample will be returned, as requested.

The applicable subheading for the foam pad swim trainer will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Water skis, surfboards, sailboards and other water-sport equipment; parts and accessories thereof: OtherOther.” The rate of duty will be free.

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,

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