&&The goods, referred to as 3-D Swimmies #29009”, consist of a pair of inflatable armbands with dual air chambers with their own safety valves. These cylindrical plastic shaped bands, when inflated, are worn on the upper arms and are designed to help the wearer float in water and learn to swim. These swim aids are recommended for ages 3 to 5 years.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 9506.99.90.99. This tariff classification number is incorrect.&&&&The goods are equipment that aid in swimming, which is a physical exercise. The goods therefore fall under the scope of tariff item 9506.29.00 as other water-sport equipment.