CLA-2 CO:R:C:G 085966 HP
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
Hong Kong Economic and Trade Office
British Embassy
1233 20th Street, N.W., Suite 504
Washington, DC 20036
RE: Non-padded fishing vests are other garments. hunting;
weather;
windbreaker; outerwear
Dear Ms. Wai:
This is in reply to your letter of November 9, 1989, concern
ing the tariff classification of men's fishing vests, produced in
Hong Kong, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Please reference your case number
62/89, Standard Sales, Inc.
FACTS:
The merchandise at issue consists of an un-padded fishing
vest, constructed of 60% cotton/40% polyester woven fabric
(although the sample is labeled "100% COTTON). The vest is
sleeveless, has a V-neck, full front opening with a heavy-duty
zipper closure, oversized armholes, various hooks, snaps, and
patch
pockets, located throughout the garment, closed by either zippers
or a Velcro-like substance, and reinforced hems and armholes.
You
state that the garment is constructed of water-repellant fabrics.
ISSUE:
Whether the fishing vest is considered anti-weather outer
wear
under the HTSUSA?
LAW AND ANALYSIS:
Heading 6201, HTSUSA, provides for, inter alia, windbreakers
and similar articles (including padded, sleeveless jackets). The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level. The EN
to heading 6101, which by reference provides for heading 6201,
states that this heading covers garments "characterized by the
fact
that they are generally worn over all other clothing for
protection
against the weather."
We feel that this excerpt does not adequately describe the
instant merchandise. The garment has no padding, and is worn
primarily for the pockets' utilitarian functions. Therefore, the
vest is not classifiable in heading 6201.
Subheading 6211.32.0070, HTSUSA, provides for, inter alia,
vests. The EN to heading 6114, which by reference provides for
heading 6211, states that this heading covers "(5)Special
articles of apparel used for certain sports...." It is our
opinion
that classification under this heading is more appropriate than
under heading 6201 (see HRL 085301 of October 19, 1989 (hunting
vests)), and decree it as such.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6211.32.0070, HTSUSA, textile
category
359, as track suits, ski-suits and swimwear; other garments,
other
garments, men's or boys', of cotton, vests. The applicable rate
of duty is 8.6 percent ad valorem.
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 negotiations and changes, to obtain the most current
information available, we suggest that the importer check, close
to the time of shipment, the Status Report On Current Import
Quotas
(Restraint Levels), an issuance of the U.S. Customs Service,
which
is updated weekly and is available at the 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, the importer should contact
the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or require
ments.
Sincerely,
John Durant, Director
Commercial Rulings Division