CLA-2 OT: RR: CTF: TCM H020138 RM
6211.43.0091
Mr. Michael Edwards
Safariland Ltd., Inc.
3120 E. Mission Blvd.
Ontario, CA 91761
RE: Revocation of NY B86958; Classification of Bullet-Proof Vests from Israel
Dear Mr. Edwards:
This is in reference to New York Ruling Letter (“NY”) B86958, issued to you on behalf of Safariland Ltd., Inc., on July 15, 1997. In that ruling, U.S. Customs and Border Protection (“CBP”) determined that certain bullet-proof vests imported from Israel were classified in heading 6211, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”), specifically, in subheading 6211.42.0070, HTSUSA, which provides for “Other garments women’s or girls’: Of cotton: Vests,” if containing a cotton outer shell, or in subheading 6211.43.0076, which provides for “Other garments women’s or girls’: Of man-made fibers: Vests,” if containing a polyester, nylon, or cotton/nylon/polyester blend outer shell. We have reviewed NY B86958 with regard to classification at the ten-digit statistical level and have found it to be in error.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published on April 17, 2009, in the Customs Bulletin, Volume 43, No. 16. No comments were received in response to this notice.
FACTS:
In NY B86958, CBP described the merchandise as follows:
The article is stated to be a bullet resistant vest of an outer shell which may be made of cotton, polyester, nylon or a blend of each [fabric]. Ballistic panels stated to contain aramid fiber are enclosed in a rip stop fabric which is inserted into the outer shell of the vest. The vest itself is a two piece unit, front and back that attach to each other with straps and velcro closures.
ISSUE:
Whether the subject bullet-proof vests are classified as vests, in subheading 6211.42.0070 or 6211.43.0076, HTSUSA, or as protective garments other than vests, in subheading 6211.42.0081 or 6211.43.0091, HTSUSA.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUSA provisions under consideration are as follows:
6211 Track suits, ski-suits and swimwear; other garments:
Other garments, women’s or girls’:
6211.42.00 Of cotton:
6211.42.0070 Vests …
6211.42.0081 Other …
6211.43.00 Of man-made fibers
6211.43.0076 Vests …
6211.43.0091 Other …
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The General ENs to Chapter 62 (Note 8), state, in relevant part:
Garments which cannot be identified as either men’s or boys’ garments or women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments.
The ENs to heading 6211, state, in relevant part:
The provisions … of the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading.
The ENs to heading 6114, state, in relevant part:
The heading includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.
* * *
CBP has consistently classified woven, bullet-proof vests in heading 6211, HTSUS, as “[O]ther garments.” See Headquarters Ruling Letter (“HQ”) W968350, dated September 28, 2007, HQ 955878, dated August 2, 1994, NY L81496, dated January 18, 2005, and NY H86579, dated January 18, 2002. Unisex vests specifically, are classified as “women’s or girls’ garments” at the six-digit level, in accordance with the General ENs to Chapter 62 (Note 8). Further, in HQ W968350, we explained that although bullet-proof vests are referred to as “vests,” they are not vests in the common understanding of such garment, but rather, protective garments. As such, they are classified as “other garments” instead of “vests” at the ten-digit statistical level.
Based on the foregoing, we conclude that the instant bullet-proof vests are classified in subheading 6211.42.0081, HTSUSA, as “…Other garments: Other garments, women’s or girls’: Of cotton: Other,” if containing a cotton outer shell, or in subheading 6211.43.0091, HTSUSA, as “…Other garments: Other garments, women’s or girls’: Of man-made fibers: Other,” if containing a polyester, nylon, or cotton/nylon/polyester blend outer shell.
HOLDING:
By application of GRI 1, the bullet-proof vests with a cotton outer shell are classified in heading 6211, specifically in subheading 6211.42.0081, HTSUSA, which provides for: “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other.” The 2009 column one, special rate of duty applicable to products of Israel, is: Free.
The bullet-proof vests with a polyester, nylon, or cotton/nylon/polyester blend outer shell, are classified in subheading 6211.43.0091, HTSUSA, which provides for: “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other.” The 2009 column one, special rate of duty applicable to products of Israel, is: Free.
Duty rates are provided for convenience only and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY B86958, dated July 15, 1997, is hereby revoked. In accordance with
19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division