CLA-2-63:OT:RR:NC:N3:351
Mr. Ross Hallen
Switlik Parachute Company
1325 East State Street
Trenton, NJ 08609
RE: The tariff classification of a lifejacket
Dear Mr. Hallen:
In your letter dated June 18, 2014, you requested a tariff classification ruling.
You submitted a sample of a lifejacket that will be supplied to Korean Airlines to be used as emergency equipment on their commercial airliners. The sample will be returned.
The lifejacket is made of nylon woven fabric coated with urethane on the inner surface; this is a textile fabric for tariff classification purposes. After being cut out, two pieces are heat-sealed together; an oral tube and an inflator are then heat-sealed in, as are other parts such as the CO2 canister.
The applicable subheading for the lifejacket will be 6307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles: Lifejackets and lifebelts. The general rate of duty will be 4.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
However, it appears that you are seeking to manufacture this item in the United States to export to Korea and would like to know the status under the Korea - United States Free Trade Agreement (KORUS). Please be advised that neither Customs and Border Protection nor any other U.S. agency can issue such a ruling for merchandise to be imported into Korea. We suggest that you contact the Korean Embassy at 2320 Massachusetts Ave NW, Washington,
DC 20008, att: Heon Park, KCS Attaché (phone: 202-939-5654).
You may also wish to send your ruling request to the following (however, we cannot assure you that they will issue such a ruling):
Korea Customs Service
FTA Cooperation Division
Government Complex Daejeon
189 Chungsa-ro Seo-gu,
Daejeon 302-701 Korea
Att: Chris Park
Email: [email protected]
Or you may use the following website: [email protected].
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division