HQ 083854
April 26 1989
CLA 2 CO:R:C:G 083854 DSN
M. Barry Levy, Esquire
Sharretts Paley Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: Classification of weighted vest
Dear Mr. Levy:
This ruling letter is in response to your inquiry of February 1, 1989, on behalf of Herb Winston Associates, Inc., requesting tariff classification under the Harmonized Tariff
Schedules of the United States Annotated (HTSUSA), for a weight vest and belt. Classification of the weight belt was previously furnished in NYRL 836504 of March 10, 1989. A sample weighted vest produced in Taiwan was submitted for review.
FACTS:
According to your submissions, the vest is designed to be worn during exercise and is intended to improve muscle tone, stamina and cardiovascular conditioning. The vest at issue is
composed of 100 percent nylon and contains interior flaps with inserts to hold metal weights. The interior flap pockets are located in the back of the garment and the front. The vest has
the capacity to hold 40 pounds of weights. According to telephone conversations with my office, the weights will be packaged and imported together with the vest.
ISSUE:
Whether the weighted vest at issue is classified under the provision for sports equipment.
2
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the General Rules of Interpretation (GRI's), 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. Chapter 95, provides for sports equipment. Note 1(e) to Chapter 95, states that this chapter does not cover sports clothing or
fancy dress, of textiles, of chapter 61 or 62. We do not consider the instant sample to be sports clothing of chapter 61 or 62.
The weighted vest is analagous to ankle and wrist weights which are classifiable in chapter 95. There is little difference between strapping weights to the ankles and wrists and having weights worn on the upper body. The instant vest enables the user to place the weights on the body and hold them in place while exercising. Therefore, the weighted vest at issue is
classified in chapter 95 as sports equipment.
HOLDING:
The merchandise at issue is classified under subheading 9506.91.0030, HTSUSA, which provides for articles and equipment for gymnastics, athletics, other sports or outdoor games, not
specified or included elsewhere in this chapter, other, gymnasium or other exercise articles and equipment, other, and dutiable at the rate of 4.64 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division