CLA-2 CO:R:C:T 950212 CRS
Mr. Jay Shynn
Kotap America Ltd.
10 Bayview Avenue
Lawrence, NY 11559
RE: Mesh warning vest classifiable as other made up clothing
accessory of heading 6217, HTSUSA; HRL 088373 revoked.
Dear Mr. Shynn:
This office has had occasion to review the classification of
warning vests, running vests and similar articles that serve to
identify the wearer. Headquarters Ruling Letter (HRL) 088373,
issued to you on April 12, 1991, concerned the classification of
a construction worker's warning vest. As a result of this review
we have determined that this article was incorrectly classified;
accordingly, we are revoking HRL 088373. Our decision follows
below.
FACTS:
The article at issue is a warning vest made from PVC dipped,
polyester mesh fabric. The vest is fluorescent orange in color
and flame retardant. The reflector on the chest is made from PVC
while the binding around the neck opening, arm holes and borders
is of vinyl. There is an elastic adjustable band at the bottom
sides of the vest, and a hook and loop closure at the back.
In HRL 088373 the vest was classified as an other made up
article of heading 6307, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Prior to HRL 088373, the vest was
classified in heading 6210, HTSUSA. See New York Ruling Letter
(NYRL) 848018 dated December 12, 1989, revoked by HRL 088373.
However, similar articles have been classified, depending on
their construction, as accessories of headings 6117 or 6217,
HTSUSA. See, HRL 088056 dated February 13, 1991.
ISSUE:
Whether a woven warning vest is classifiable as an other
made up article of heading 6307, HTSUSA, or as an accessory of
heading 6217, HTSUSA.
LAW AND ANALYSIS:
Heading 6217, HTSUSA, provides for, inter alia, other made
up clothing accessories. The Harmonized Commodity Description
and Coding System, Explanatory Notes (EN), which constitute the
official interpretation of the Harmonized System at the
international level, state at EN 62.17, 859-860, that made up
clothing accessories not specified or included in the specific
headings of Chapter 62 or elsewhere in the Nomenclature are
classifiable in heading 6217. Examples of articles cited by the
EN include items such as labels, badges, emblems, flashes and
bodice fronts.
Heading 6307, HTSUSA, in contrast, provides for other made
up articles, including dress patterns. Note 2(a), Chapter 63,
HTSUSA, states that Subchapter 1, Chapter 63, within which
heading 6307 falls, does not cover goods of Chapters 56 to 62.
In HRL 088056 dated February 13, 1991, an article made from
100 percent knit mesh nylon and described as a sports pinny
(pinafore) or team identifier was classified under the provision
for other made up clothing accessories, knitted or crocheted, of
heading 6117, HTSUSA. There we stated, at 2:
The team identifier is not more specifically
provided for elsewhere in the Nomenclature. Moreover,
it is worn over other clothing, for purposes of
identification, much in the way of an emblem or flash.
As such, it is considered a clothing accessory, of
textile material, which is properly included within
heading 6117, HTSUSA.
It is Customs' view that this rationale applies equally to the
warning vest of HRL 088373. The "vest," although woven rather
than knit, is worn for the purpose of identification and thus is
similar to the sports pinny of HRL 088056. It is worn over
clothing, much in the way of an emblem or flash.
Furthermore, the warning vest is distinguishable from vests
or waistcoats of heading 6211, HTSUSA, in that it is not worn for
decency or adornment. Nevertheless, the "vest" is an article of
apparel in that it is worn, albeit as an accessory. Since there
are no more specific headings within Chapter 62, the "vest" is
properly classifiable in heading 6217. Accordingly, as the
warning vest is classifiable in heading 6217, it is excluded from
heading 6307 pursuant to Note 2(a), Chapter 63, HTSUSA.
HOLDING:
The instant vest is classifiable in subheading 6217.10.0030,
HTSUSA, under the provision for other made up clothing
accessories...; accessories; of man-made fibers. It is dutiable
at the rate of 15.5 percent ad valorem and is subject to textile
quota category 659.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying HRL
088373 to reflect the above classification effective with the
date of this letter. However, if, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within thirty days of the date of this letter.
This notice to you should be considered a modification of
HRL 088373 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 088373 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, HRL
088373 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director