CLA-2-63:RR:NC:TA:351 G87464
Mr. Juan Carlos Moreno
North American Production Sharing Inc.
210 Lomas Santa Fe Dr., Suite 420
Solana Beach, CA 92075
RE: The tariff classification of a “Cummerbund,” a “Current Vest,” “Straps” and a “ Buoyancy Compensator Vest Airshell” from Mexico.
Dear Mr. Moreno:
In your letter dated February 13, 2001, you requested a tariff classification ruling.
The samples submitted are a “Cummerbund,” a “Current Vest,” and “Straps.” Also submitted is a photograph depicting a “Buoyancy Compensator Vest Airshell.” The “Cummerbund” is made of woven fabric with foam padding. It features a hook and loop closure at each end. Attached onto the back are web straps. The article is used with the “Buoyancy Compensator Vest” to adjust the fit of the vest to the user’s size.
The “Current Vest” is constructed of woven fabric. It is designed to fit over the head and hang down resembling a bib. Attached onto the front is a plastic air tube, which is used to fill the vest with air to provide a small amount of flotation. The vest is open at the sides and is secured at the waist with a textile web belt that has a plastic buckle closure. The interior side has a printed warning label stating “This is not a life preserver.”
One strap is made of web fabric and will have either a plastic or metal buckle. Attached onto one end is an elastic loop and the other end features a braided textile loop with an adjustable slide fastener. The other strap is constructed of a woven fabric with foam padding. Attached onto each end is a web fabric strap, which will have either a plastic or metal buckle.
The literature for the “Buoyancy Compensator Vest Airshell” depicts a wrap around type vest. The vest is constructed of nylon woven fabric with foam padding. It has metal ring attached onto the bottom.
The applicable subheading for the “Cummerbund” and “Straps” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the “Currents Vest” and “Buoyancy Compensator Vest Airshell” will be 6307.20.0000, HTS, which provides for other made up articles . . . Lifejackets and lifebelts. The rate of duty will be 5.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 212-637-7086.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division