CLA-2 CO:R:C:T 950562 JS
Linda Cossey
SCUBAPRO USA
3105 E. Harcourt St.
Rancho Dominguez
CA 90221
RE: S.E.A. Vest; buoyancy vest; not a life vest; classifiable
heading 6113, HTSUSA
Dear Ms. Cossey:
This is in reference to your letter of October 11, 1991,
requesting classification of a sea vest buoyancy device under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue, which is to be manufactured in
Mexico, is a vest-type buoyancy device used by snorkel swimmers.
The article is a full front and back neoprene vest which may be
unzippered on the left hand side for ease of wear or removal.
The neoprene front and back portions are laminated with a red
knit pile fabric on the inside and a black knit fabric on the
exterior. A built-in bladder which you state is made of a
(polyurethane) plastic coated nylon woven material covers the
entire front and is attached to it at the sides with elastic
webbing: it has an oral inflator attached to the top left
shoulder which may pushed to blow air into, or release air from
the vest. A zippered mesh pocket is sewn onto the bottom of the
front; the beaver tail which extends from the back of the vest
wraps around to this front portion and is secured by hook and
loop tape.
The information provided with this request states that the
SCUBAPRO S.E.A. (Snorkeling Enhancement Accessory) Vest is
designed primarily for warm water snorkeling, but can also be
used in cooler water over a wet suit. It is not a life jacket,
and is merely intended to provide warmth and a small amount of
flotation.
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ISSUE:
What is the appropriate classification of a textile
snorkeling vest with flotation chamber, which is not intended as
a life-saving device.
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section
or chapter notes.
The competing headings in this instance are heading 5903
(textile fabrics impregnated, coated, covered, or laminated with
plastics), heading 5906 (rubberized textile fabrics), and, once
the constituent fabric is determined, heading 6113 (garments made
up of knitted or crocheted fabrics of heading 5903, 5906 or
5907).
Prior to our consideration of the headings that classify
articles, we must, in this case, determine the constituent
materials of the merchandise. The following analysis is
therefore relevant: heading 5903, HTSUSA, provides for
classification of textile products impregnated, coated, covered
or laminated with plastics, other than tire cord covered by
Heading 5902.
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, ...other than:
(l) Fabrics in which the impregnation, coating or
covering cannot be seen with the naked eye (usually
Chapters 50-55, 58 or 60); for the purpose of this
provision, no account should be taken of any
resulting change of colour;
The wording of Note 2(a)(1) ("cannot be seen with the naked
eye") is a clear expression by the drafters of the Harmonized
System that a significant, if not substantial, amount of material
must be added to a fabric for it to be considered "impregnated,
coated, covered or laminated." The plastics material added to
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the fabric must be visibly distinguishable from the fabric
itself. In essence, the plastics coating must alter the visual
characteristic of the fabric in order for the fabric to be
considered coated with plastics.
Applying the statutory test to the plastic coated air
bladder, using normally corrected vision in a well lit room, we
note that it has a dull matte finish on the surface which may be
caused by the application of polyurethane plastic; this effect,
however, does not in and of itself distinguish the fabric as
"coated." The visual characteristics of the material itself have
not been altered: the weave of the sample is readily discernable.
The nylon fabric, therefore, is not considered coated with
plastics under the requirements of the HTSUSA.
The textile covered neoprene vest is analyzed under heading
5906, which provides for rubberized textile fabric, other than
those of heading 5902. We find that Chapter 59 Note 4 (d) is
applicable; it states that for the purposes of heading 5906, the
expression "rubberized textile fabrics" means:
(d) Plates, sheets or strip, of cellular rubber, combined
with textile fabric, where the textile fabric is more
than mere reinforcement, other than textile products of
heading 5811.
Neoprene rubber is cellular rubber, and the fabric, prior to
cutting and sewing, is sheet rubber. In order to determine which
of these fabrics characterize the article for purposes of
classification, GRI 3(b) is invoked and the essential character
test is applied. This test is mandated since the article at
issue is a composite good consisting of different materials or
made up of different components, which cannot be classified by
the preceding rules. In this case, however, the criterion for
determining essential character does not provide satisfactory
results. The bladder of the article provides the buoyancy for
which the item was designed, whereas the neoprene material
constitutes the bulk of the item, providing the wearer with
warmth and comfort. The two parts are equally significant since
the article could not be used for the intended purpose without
both components.
GRI 3(c) states that when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration. Therefore, heading 5906 prevails,
and the article is considered made up of a rubberized textile
fabric for purposes of classification.
The article as a whole is thereby classifiable as textile
goods of Section XI. The applicable heading is 6113, which
provides for garments, made up of knitted or crocheted fabrics of
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heading 5903, 5906 or 5907. The Explanatory Notes, the official
interpretation of the tariff at the international level, state
that the heading includes "raincoats, oilskins, divers' suits
and anti-radiation protective suits, not combined with breathing
apparatus." Since the snorkeling vest is made of knit fabric of
heading 5906, and is similar to a divers' suit, it is properly
classified under heading 6113, HTSUSA.
HOLDING:
The S.E.A. Vest is classified under subheading 6113.00.0086,
HTSUSA, which covers garments, made up of knitted or crocheted
fabrics of heading 5903, 5906 or 5907, other: other: women's or
girls', textile category 659, dutiable at the rate of 7.6 percent
ad valorem. As a product of Mexico this merchandise is eligible
for duty free treatment under the Generalized System of
Preferences.
If the S.E.A. Vest is assembled in Mexico, the value of the
U.S. components may be excluded from duty pursuant to heading
9802, HTSUSA. However, in order to determine whether these goods
qualify as articles assembled abroad with components produced in
the United States, contact or write to the Special Classification
Branch, U.S. Customs Service, 1301 Constitution Avenue, NW,
Washington, D.C. 20229, (202) 566-5765.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 your client check, close 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 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, your client should contact the
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division