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HQ 087525


August 14, 1992

CLA-2 CO:R:C:T 087525 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.20.0000; 6506.91.0060

Mark K. Neville, Jr., Esq.
51 Marion Road
Westport, CT 06880

RE: Hood assembly for coveralls is other headgear. Inflatable life jacket is other made up article.

Dear Mr. Neville:

This is in reply to your letter of June 12, 1990, and subsequent correspondence, concerning the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of hood assembly and inflatable vest, produced in Canada. Please reference your client Mustang Industries.

FACTS:

The merchandise at issue consists of two articles identified as:

Model Number DescriptionMA-7033 Hood AssemblyMD-1134 Inflatable Vest These articles are identified in the Mustang catalog on pages 15 and 13, respectively, as follows:

MA7033 - MAC-5 Hood Assembly. The MA7033 Hood Assembly comes complete with a Nomex outer shell pocket that is fitted with a half zipper for easy attachment to the MAC-5 Coverall. The hood combines three layers of material, to include a flame retardant outer shell, an expandable [3 mm] Neoprene foam center and a smooth nylon inner lining, that are bonded together using a proprietary process. Top stitching is also used to ensure maximum strength during stretching or use. A tether line secures the hood to the pocket to prevent loss of the device in the water.

MD1134 Inflatable Vest. The MD1134 marks the beginning of a new era of inflatable vests. CO squared or orally inflatable, the MD1134 features a tough Codura outer shell that separates to permit rapid expansion of the inflatable shell. Since the design of the cell encircles the head, the MD1134 can turn a victim from a face down to a face up position in the water. Other standard features include an adjustable/non-drag crotch strap, a stainless steel waist D ring, [an Averaged Designed Buoyancy rating of 35.0 pounds], a strobe light holder and a waist belt with flat stainless steel hardware that permits rapid adjustment of the vest to the body.

ISSUE:

How are these articles classified under the HTSUSA?

LAW AND ANALYSIS:

MA-7033

Under the Tariff Schedules of the United States (TSUS), you state that this merchandise was classified under Item No. 389.6270, as other articles not specifically provided for, of man-made fiber. You believe that under the current tariff schedule, classification as headgear is appropriate.

Heading 6506, HTSUSA, provides for other headgear, whether or not lined or trimmed. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to Chapter states:

... this Chapter covers hat-shapes, hat- forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).

The EN to heading 6506 expands upon this by stating that the heading also covers: (1) Hats and headgear of rubber or plastics (e.g., bathing caps, hoods).... Since the hood assembly is entered into the U.S. separately from the MAC-5 coveralls, it is our opinion that classification within this heading is appropriate.

MD-1134

Under the TSUS, you state that this merchandise was classified under Item No. 772.3195, as wearing apparel (including rainwear) NSPF, of rubber or plastics. You believe that under the HTSUSA, classification as a life vest is appropriate.

Heading 6307, HTSUSA, provides for other made up articles of textiles, including, inter alia, life jackets and lifebelts. In HRL 950496 of March 5, 1992, we underwent a thorough analysis of the classification of
a sleeveless, waist-length jacket made of a woven nylon fabric. It has two airtight sections which are filled with closed-cell, foam panels approximately -inch thick. The jacket has a front closure consisting of
Velcro-like straps and buckle. A buckle closure on the back of the vest permits the vest to be attached to a harness used by a windsurfer.

Therein, we ruled that inflatable life jackets similar to the merchandise at issue were neither garments nor clothing accessories. Classification as other made up articles was then and continues to be the position of the Customs Service.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

MA-7033

... under subheading 6506.91.0060, HTSUSA, as other headgear, whether or not lined or trimmed, other, of rubber or plastics, other. Articles which meet the definition of goods originating in the territory of Canada (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes goods originating in the territory of Canada, the applicable rate of duty is 1.4 percent ad valorem; otherwise, the general rate of duty is 2.4 percent ad valorem.

MD-1134

... under subheading 6307.20.0000, HTSUSA, as other made up articles, including dress patterns, lifejackets and life vests. Articles which meet the definition of goods originating in the territory of Canada (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes goods originating in the territory of Canada, the applicable rate of duty is 5.4 percent ad valorem; otherwise, the general rate of duty is 9 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,

John Durant, Director

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