CLA-2 CO:R:C:T 089325 CRS
Mr. Gerry Pyke
Sales Manager
Molen Distributing Inc.
2009 Iron Street
Bellingham, WA 98225
RE: Police vests are classifiable as other made up clothing
accessories. HRL 084341 revoked.
Dear Mr. Pyke:
This office has had occasion to review Headquarters Ruling
Letter (HRL) 084341 dated July 31, 1989, which concerned the
classification of a police vest under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). As a result of
our review this ruling has been revoked. Our decision follows
below.
FACTS:
HRL 084341 concerned a garment known as the ID Redi-Wear
police vest. The vest was described as made from 100 percent
nylon woven fabric with elastic sides. The sample was marked
with the word "POLICE" screen-printed across the front and back
of the vest. The vest was designed to be worn by plainclothes
and off-duty police officers. The vest was classified as an
other made up article of heading 6307, HTSUSA.
Similar articles, a mesh safety vest, and a runner's safety
vest, were the subject of DD 856608 and DD 856714 dated October
17, 1990, and were classified as other made up articles of
heading 6307, HTSUSA. However, in New York Ruling Letter (NYRL)
843952 dated August 14, 1989, and NYRL 848018 dated December 21,
1989, reflective vests were classified in heading 6117, if knit
(heading 6217, if woven). In addition, in HRL 088056, a knit
sports pinny, or scrimmage vest, was classified in heading 6117.
ISSUE:
Whether woven police vests are classifiable as other made up
clothing accessories of heading 6217, HTSUSA, or as other made up
articles of heading 6307, HTSUSA.
LAW AND ANALYSIS:
Heading 6217, HTSUSA, provides for, inter alia, other made
up clothing accessories. The Harmonized Commodity Description
and Coding System, Explanatory Notes (EN), which constitute the
official interpretation of the Harmonized System at the
international level, state at EN 62.17, 859-860, that made up
clothing accessories not specified or included in the specific
headings of Chapter 62 or elsewhere in the Nomenclature are
classifiable in heading 6217. Examples of articles cited by the
EN include items such as labels, badges, emblems, flashes and
bodice fronts.
In contrast, heading 6307, HTSUSA, provides for other made
up articles, including dress patterns. Note 2(a), Chapter 63,
HTSUSA, states that Subchapter 1, Chapter 63, within which
heading 6307 falls, does not cover goods of Chapters 56 to 62.
In HRL 088056 dated February 13, 1991, an article made from
100 percent knit mesh nylon and described as a sports pinny
(pinafore) or team identifier was classified under the provision
for other made up clothing accessories, knitted or crocheted, of
heading 6117, HTSUSA. There we stated, at 2:
The team identifier is not more specifically
provided for elsewhere in the Nomenclature. Moreover,
it is worn over other clothing, for purposes of
identification, much in the way of an emblem or flash.
As such, it is considered a clothing accessory, of
textile material, which is properly included within
heading 6117, HTSUSA.
It is Customs' view that this rationale applies equally to the
police vest of HRL 084341 as well as to the articles which were
the subject of DDs 856608 and 856714. These articles are worn
for the purpose of identification and thus are similar to the
sports pinny of HRL 088056. They are worn over clothing, much in
the way of an emblem or flash.
Moreover, the police vest of HRL 084341 is distinguishable
from vests or waistcoats of heading 6211, HTSUSA, in that it is
not worn for decency or adornment. Nevertheless, the "vest" is
an article of apparel in that it is worn, albeit as an accessory.
Since there are no more specific headings within Chapter 62, the
"vest" is properly classifiable in heading 6217. Accordingly, as
the vest is classifiable in heading 6217, it is excluded from
heading 6307 pursuant to Note 2(a), Chapter 63, HTSUSA.
HOLDING:
Woven police vests of man-made fibers as described above are
classifiable in subheading 6217.10.0030, HTSUSA, under the
provision for other made up clothing accessories . . . ;
accessories; of man-made fibers. They are dutiable at the rate
of 15.5 percent ad valorem and are subject to textile quota
category 659.
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 renegotiations and
changes, to obtain the most current information available, we
suggest that 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 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 status of any import restraints or
requirements.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking HRL
084341 to reflect the above classification effective with the
date of this letter. However, if, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within thirty days of the date of this letter.
This notice to you should be considered a revocation of HRL
084341 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 084341 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, HRL
084341 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
Sincerely,
John Durant, Director