CLA-2-95:OT:RR:NC:N4:424
Ms. Paula Connelly
Sandler, Travis & Rosenberg
100 Trade Center
Woburn, MA 01801
RE: The tariff classification of the “2-in-1 Tot Swimmer” from China
Dear Ms. Connelly:
In your letter dated July 15, 2022, you requested a tariff classification ruling on behalf of your client, Aqua Leisure Recreation, LLC.
The products under consideration are two styles of the “2-in-1 Tot Swimmer,” an item which functions as a swim training system to grow with the child as he or she becomes more comfortable in the water. The item consists of a buoyancy vest and detachable arm floats which provide support and balanced flotation, allowing kids to safely practice swimming. The arm floats are attached by a textile-covered zipper onto the vest, allowing for easy removal, so that each item can be used separately. The vest includes a belt and buckle on the back so that it stays securely on the child.
The Tot Swimmers are available in multiple fun prints and bright colors so the child will always be highly visible while swimming in the pool.
Both styles of the “2-in-1Tot Swimmer” consist of EPE foam inserts in the arm floats and buoyancy vest. Style SSJ19049 features a neoprene/poly knit cover while Style WMJ21481BK features a polyester cover. Style WMJ21481BK is composed of, by weight, 50% EPE foam, 40% neoprene, 5% polyester, 3% polyoxymethylene and 2% resin and Style SSJ19049 is composed of, by weight, 61% EPE foam, 32%, polyester and 7% polyoxymethylene. Zippers are included in both styles for attaching each arm band.
The applicable subheading for both “2-in-1 Tot Swimmers” will be 9506.29.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…; Water skis, surf boards, sailboards, and other water-sport equipment; parts and accessories thereof: Other…Other." The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9506.29.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9506.29.0080, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division