CLA-2 CO:R:C:T 952930 CC
David C. Frey
Production Manager
Clincher Gloves
5115 South Industrial Road
Suite 402
Las Vegas, NV 89118
RE: Classification of a flotation vest; life jacket;
classifiable in Heading 6307
Dear Mr. Frey:
This letter is in response to your inquiry of October 19,
1992, requesting the tariff classification of a flotation vest
from Taiwan, Hong Kong, or China. A sample was submitted for
examination.
FACTS:
The submitted sample is a vest-type buoyancy device. The
shell of the vest is composed of a neoprene foam laminated on
both sides with a nylon knit fabric. A 14-inch long zippered
opening is located on the inside of the lower back area of the
shell to allow for the insertion of a plastic foam flotation
material. The article has a front zipper closure, and three web-
type belts with plastic buckles.
You state that this article is a personal flotation vest
designed primarily for water skiing and general water sports. A
warning label indicates that the vest should not be considered a
safety vest or life preserver and should not be worn by anyone
who cannot swim since the buoyancy factor is not sufficient to
float a conscious or unconscious person in a "face out of water
position." Despite this warning, the vest is capable of
providing a degree of buoyancy sufficient to keep a person who
has fallen in a body of water afloat.
ISSUE:
Whether the submitted merchandise is classifiable as a life-
jacket of Heading 6307 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA 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.
Heading 6307, HTSUSA, provides for other made up articles.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 867, Heading 6307
covers made up articles of any textile material which are not
included more specifically in other headings of Section XI or
elsewhere in the Nomenclature and includes life-jackets and life-
belts (emphasis added).
In Headquarters Ruling Letter (HRL) 950496, dated March 5,
1992, we ruled on a buoyancy vest and stated the following:
The submitted merchandise is a made up article of
textile material not more specifically provided for
elsewhere in the Nomenclature; consequently, it is
classifiable in Heading 6307. At the international
level, subheading 6307.20 provides for lifejackets and
lifebelts. The Random House Dictionary of the English
Language, the Unabridged Edition (1983) defines the
term "life jacket" as "a sleeveless jacket of buoyant
or inflatable construction, for supporting the wearer
in deep water and preventing him from drowning." The
submitted jacket is capable of providing a degree of
buoyancy sufficient to keep a person afloat. Although
it does not meet the U.S. Coast Guard standards for
life preservers, floating a conscious or unconscious
person in a face out-of-water position, we find that
the submitted merchandise meets the commonly accepted
definition of a life jacket, and is therefore within
the scope of the subheading at the international (6-
digit) level of the Harmonized Tariff Schedule.
Consequently for tariff classification purposes, the
submitted merchandise is provided for under subheading
6307.20, HTSUSA.
The merchandise at issue, although not meeting the U.S Coast
Guard standards for life preservers, meets the commonly accepted
definition of a life jacket. It is similar to the merchandise of
HRL 950496 and therefore is classifiable as a life jacket under
subheading 6307.20, HTSUSA.
HOLDING:
The submitted merchandise is classified under subheading
6307.20.0000, HTSUSA, which provides for other made up articles,
lifejackets and lifebelts. The rate of duty is 9 percent ad
valorem. No textile category is currently assigned to
merchandise classified under this subheading.
Sincerely,
John Durant, Director
Commercial Rulings Division