CLA-2-61:OT:RR:NC:N1:361
Scott Kouri
eSpecial Needs, LLC
1850 Borman Ct
Saint Louis, MO 63146
RE: The tariff classification of a weighted vest from Taiwan
Dear Mr. Kouri:
In your letter dated July 8, 2025, you requested a tariff classification ruling. Your sample will be returned to
you, as requested.
The “Sensory Hugs Weighted Vest” is constructed from a breathable 100 percent polyester knit backing
fabric and a middle layer of plastic foam. The outer surface of the garment’s fabric measures more than nine
stitches per two centimeters in the direction the stitches were formed. The vest features a round shaped
neckline, oversized hemmed sleeve openings secured by hook-and-loop fasteners at the sides and shoulders,
interior pockets at the bottom front and back that hold removable weights, side slits, and a hemmed bottom
that reaches below the waist. The vest cannot be identified as men’s or boys’, or women’s or girls’, and is
considered a unisex garment, Chapter 61 Note 9 Harmonized Tariff Schedule of the United States (HTSUS),
noted.
In your ruling letter you state that the principal use of the vest is to support emotional regulation through
sensory input. It is primarily used in occupational therapy settings, special education programs, and homes
where users experience sensory integration challenges. The calming effect is achieved via the proprioceptive
input provided by the weights and the snug fit of the vest. The vest is sold specifically for therapeutic or
behavioral intervention, not as a clothing item for warmth or style.
You propose classification under subheading 9021.10.0090, HTSUS, which provides for other orthopedic or
fracture appliances and parts and accessories thereof. We disagree. It is our opinion that the Sensory Hugs
Weighted Vest is not used to deal with the musculoskeletal system. It does not prevent or correct bodily
deformities. Neither is it designed to support or hold parts of the body following an illness, operation, or
injury (as detailed in Note 6 to Chapter 90). It is not an orthopedic appliance. Also, the vest is not a fracture
appliance. As such, it will not be classified in subheading 9021.10.0090, HTSUS.
Classification of merchandise under the HTSUS, is in accordance with the General Rules of Interpretation
(GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more
headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more
headings each refer to part only of the materials or substances contained in mixed or composite goods, those
headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more
complete or precise description of the goods. GRI 3(b) states in part that composite goods consisting of
different materials or made up of different components, which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or component which gives them their essential character,
insofar as this criterion is applicable. In our view, the polyester vest is the component that imparts the
essential character of the garment in accordance with GRI 3(b).
The applicable subheading for the “Sensory Hugs Weighted Vest” will be 6110.30.3035, HTSUS which
provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of
man-made fibers: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The general rate of
duty will be 32 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6110.30.3035, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Antoinette Peek-Williams at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division