In ruling N326933 (July 27, 2022), Customs and Border Protection (CBP) discussed the tariff classification of a “2-in-1 Tot Swimmer” flotation device from China. The item comes in two different styles and functions as a swim training system to grow with children as they become more comfortable in the water. The flotation device consists of a buoyancy vest and detachable arm floats that serve to provide support and balanced flotation. These arm floats are attached by a textile-covered zipper onto the vest, allowing for easy removal. In turn, this allows both items to be used separately. The vest includes a belt and buckle on the back that allows for the vest to be securely attached onto the child. The complete item comes in multiple prints and bright colors that allow the child user to be highly visible while swimming in the pool.

Both of the styles under consideration by CBP consist of expanded polyethylene (EPE) foam inserts in the arm floats as well as in the vest. Style #1 features a neoprene/poly knit cover and is composed of, by weight, 50% EPE foam, 40% neoprene, 5% polyester, 3% polyoxymethylene and 2% resin. Alternatively, Style #2 features a polyester cover and is composed of, by weight, 61% EPE foam, 32%, polyester and 7% polyoxymethylene. Both include zippers that allow the arm floats to be attached to the vest.

CBP determined that the applicable subheading for the two “2-in-1 Tot Swimmer” flotation devices would 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 is free.

Additionally, pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, Chinese products under subheadings 9506.29.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem duty rate. As such, the chapter subheading 9903.88.15 must be reported in addition to subheading 9506.29.0080, HTSUS.

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Photo of Frances P. Hadfield Frances P. Hadfield

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving…

Frances P. Hadfield is a counsel in Crowell & Moring’s International Trade Group in the firm’s New York office. Her practice focuses on forced labor and withhold release orders (WRO), import regulatory compliance, and customs litigation. She regularly advises corporations on matters involving customs compliance, audits, customs enforcement, as well as import penalties.

Frances represents clients before the U.S. Court of International Trade and the U.S. Court of Appeals for the Federal Circuit, as well as in proceedings at the administrative level. She advises corporations on both substantive federal and state regulatory issues that involve U.S. Customs and Border Protection, the Federal Trade Commission, Food and Drug Administration, and U.S. Fish & Wildlife in matters pertaining to product admissibility, audits, classification, import restrictions, investigations, marking, licenses, origin, penalties, and tariff preference programs.

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Photo of Martín Yerovi Martín Yerovi

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection…

Martín Yerovi is an international trade analyst in Crowell & Moring’s Washington, D.C. office. He provides practice support to the International Trade Group on import regulatory matters pending before the Office of the U.S. Trade Representative (USTR) and U.S. Customs and Border Protection (CBP). He works closely with attorneys developing courses of action for clients impacted by investigations under Section 301 of the Trade Act of 1974 and Section 232 of the Trade Expansion Act of 1962. He also supports unfair trade investigations, including antidumping (AD) and countervailing duty (CVD) investigations, sunset reviews, and changed circumstance reviews before the Department of Commerce and the International Trade Commission (ITC).

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