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.