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NY I87447





October 25, 2002

CLA-2-63:RR:NC:TA:351 I87447

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.20.0000

Ms. Annette Hernandez
Extrasport, Inc.
5305 N.W. 35th Court
Miami, FL 33412

RE: The tariff classification of an adult life jacket from China or Thailand.

Dear Ms. Hernandez:

In your letter dated October 16, 2002, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is an adult life jacket, style number ES-SHA. The life jacket is a sleeveless waist-length jacket made of 100 percent nylon woven fabric. The two front panels, the entire rear panel and sides are filled with pieces of foam cut to shape. It has a zipper front closure and is adjustable at each side with a web belt that has a plastic buckle. Sewn into the bottom edge is an elastic fabric. The article has a warning label indicating that it meets safety requirements mandated by the U.S. Coast Guard. It is considered a type III Coast Guard-rated safety buoyancy device.

The applicable subheading for the adult life jacket will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles: . . . lifejackets and lifebelts. The rate of duty will be 5.4 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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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