CLA-2 RR:CR:TE 959595 ASM
Tariff No.: 6211.43.0076
Mr. Bill Jerome
Vice President
H.A. & J.L. Wood, Inc.
231 North 3rd Street
Pembina, ND 58271
RE: Ruling Request for Tariff Classification of Chainsaw Protective Vest
Dear Mr. Jerome:
This letter concerns your request on behalf of Modern Headwear Ltd., for a binding ruling regarding the tariff classification of a chainsaw protective vest under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample has been submitted and is described in the following section.
FACTS:
The subject article is a chainsaw protective vest which has been designed to provide protection from chainsaw injury. The vest is constructed with an outer shell fabric of 100 percent nylon polyurethane coated and the lining fabric is stated to be 100 percent nylon. A protective layer is placed as inner pads in the chest areas of the vest and is said to be comprised of eight layers of Tek-Knit, which is stated to be 49 percent polyester, 35 percent polypropylene and 16 percent nylon. It has been asserted that the chainsaw protective vest is 100 percent NAFTA produced and properly classified in 6217.10.9030, HTSUSA, (currently, 6217.10.9530, HTSUSA), as an accessory to clothing.
ISSUE:
What is the proper tariff classification for the chainsaw protective vest under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI I is to be classified in accordance with subsequent GRI's taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN' s), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI' s.
The classification asserted by the requestor, 6217.10.9530, HTSUSA, is the provision for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers." In support of this classification you cite Customs District Ruling (DD) 854188, dated July 20, 1990, wherein Customs determined that chainsaw protection chaps were properly classified as other made-up clothing accessories. At this time, we are reviewing the ruling to determine if it should be modified or revoked pursuant to Section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by Section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057).
It is important to note that the EN's for 6217.10 state that the heading covers parts of garments or clothing accessories and specifically include such items as: dress shields, shoulder or other pads, belts of all kinds and sashes, muffs, sleeve protectors, sailors' collars, epaulettes, labels, badges, emblems, frogs, separately presented removable linings for garments, pockets, sleeves, stockings, and socks. Thus, the items specifically named in the EN's are designed to provide protection to a garment (sleeve pads), add a finishing element to the garment (shoulder pads), or to enhance the appearance of a garment (belts). Although the subject vests are protective, the primary propose is to protect the wearer from bodily harm rather than to protect the garment being worn underneath the vest.
In Headquarters Ruling Letter (“HQ") 950470, dated January 7, 1992, Customs looked to Webster's New Collegiate Dictionary (1977) for a definition of 'accessory" and noted that an "accessory' is a thing of secondary or subordinate importance, or an object or device not essential in itself, but adding to the beauty, convenience, or effectiveness of something else. Clearly, the subject chainsaw protective vest is not designed to be subordinate in importance to any other item of clothing. The vest is fully intended to be essential in and of itself by providing protection from bodily harm.
In HQ 951357, dated January 12, 1993, Customs cited the case of Antonio Pompeo v. United States, 40 Cust. Ct. 362, C.D. 2006 (1958), as having defined the term "wearing apparel" under the TSUSA (predecessor to the HTSUSA) to include articles worn by human beings for "decency, comfort, or adornment" but not to include articles worn for "protection against the hazards of game, support, occupation, or protection against injury." However, it was further noted in HQ 951357, that the HTSUSA expanded the items classifiable as wearing apparel to include items previously excepted under those provisions, e.g., flight suits, anti-radiation suits, certain protective sports clothing, fire protection suits, etc. The headings of chapter 61, HTSUSA, and headings 6113 and 6114 in particular, include a wide variety of goods classified as garments: overalls, coveralls, raincoats, divers' suits, anti-radiation suits, boiler suits, protective clothing, specialized clothing for airmen, and special articles used for sports. Thus, it was concluded in HQ 95 1357, that under the HTSUSA, many articles classifiable as garments do not fall nearly within the "decency", "comfort" or "adornment" limitations, yet are properly classified as garments under the HTSUSA.
Heading 6211, HTSUSA, provides for other garments and specifically includes vests. The EN's to heading 6114, HTSUSA, which applies, mutatis mutandis, to articles of heading 6211, states:
This heading covers ...garments which are not included more specifically in the preceding headings of this Chapter.
The heading includes, inter alia:
(1) Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.
In the subject case, the chainsaw protective vest is similar to the types of protective clothing specifically named in the EN because it provides protection to the wearer from particular hazards encountered in specific occupations. As such, it is our determination that the subject vest is classified as a garment under heading 6211, HTSUSA.
HOLDING:
The chainsaw protective vest is classifiable under the provision for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers; Vests: Other" subheading 6211.43.0076, HTSUSA, and is duty free under the special column one rate. However, if the merchandise is not NAFTA qualifying, the duty rate under the general column one rate is 16.5 percent ad valorem and the textile restraint category is 659.
The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and 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 shams of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division