HQ 0084341 - Classification of a police vest - United States International Trade Commision Rulings

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HQ 084341

July 31, 1989

CLA-2 CO:R:C:G 084341 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9030

Mr. Gerry Pyke
Sales Manager
Molen Distributing Inc.
2009 Iron Street
Bellingham, WA 98225

RE: Classification of a police vest

Dear Mr. Pyke:

This ruling letter is in response to your inquiry of April 3, 1989, requesting tariff classification of police vests under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Canada was submitted for examination.

FACTS:

The vest at issue is called the ID Redi-Wear police vest. It is composed of 100 percent nylon woven fabric with elastic sides. On the sample the word "POLICE" is screen-printed across the front and back of the vest. The vest is stored in a vinyl case. The vest is designed to be worn by plainclothes and off- duty police officers.

ISSUE:

Whether the vest at issue is classified under heading 6211, HTSUSA, or under heading 6307, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6211, HTSUSA, provides for track suits, ski-suits and swimwear; other garments. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6211 state that the Explanatory Notes to heading 6114 concerning other garments apply, mutatis mutandis, to the articles of this heading. Heading 6114, HTSUSA, provides for other garments, knitted or crocheted. The Explanatory Notes to heading 6114 state that the heading includes aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. The sample at issue is not considered clothing because it is not worn for decency, comfort or adornment. The vest is not designed to be worn as apparel. The vest does not provide any protection to the wearer. Its only function is to identify the wearer as a police officer.

Heading 6307, HTSUSA, provides for other made up articles, including dress patterns. The Explanatory Notes to heading 6307 state that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. The heading includes among other things, life-jackets and life-belts, etc. The merchandise at issue is not included more specifically in the tariff and therefore is classifiable under this provision.

We note that with respect to the vinyl case, it is classified together with the vest pursuant to GRI 5(b). GRI 5(b) provides that packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. We believe since there is no evidence to the contrary that the case is a packing container of the kind used for packing such vests.

HOLDING:

The vest at issue is classified under subheading 6307.90.9030, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other. The rate of duty, if this merchandise is considered "goods originating in the territory of Canada", is 6.3 percent ad valorem under the Special duty rate column. Otherwise, the merchandise is dutiable at the rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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