CLA-2 CO:R:C:T 955878 CC
Miguel Ruiz
Customs Broker
Sig M. Glukstad, Inc.
P.O. Box 523730
Miami, FL 33152-3730
RE: Reconsideration of DD 891734; classification of a protective
textile vest; imported without ballistic insert; GRI 2(a)
Dear Mr. Ruiz:
This letter is in response to your request for reconsideration
of DD 891734, which concerned the classification of a textile vest.
A sample was submitted for examination.
In DD 891734, dated November 22, 1993, we ruled that the subject
merchandise is classified under subheading 6211.43.0091 of the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
which provides for other garments, women's or girls', of man-made
fibers, other.
FACTS:
The merchandise at issue, made from 65 percent polyester and
35 percent woven cotton fabric, consists of two parts which are
designed to be worn together. The front and back panels are
secured and sized to the torso of the wearer by means of velcro
straps at the shoulders and chest area. The article has a rounded
neckline, oversize armholes and when worn has full openings along
each side and at the shoulders. It is stated that the article is
"designed as an outer shell carrier for ballistic inserts which
will protect the wearer from gunfire." The inserts will be
incorporated by means of a chest pocket and will not be imported
with the vest. Labels on the inside of both front and back
portions of the garment read "body armor, small arms (hand gun),
protective undergarment."
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 6211, HTSUSA, provides for other garments. The
Harmonized Commodity Description and Coding System, Explanatory
Notes, the official interpretation of the HTSUSA at the
international level, state that the Explanatory Notes to Heading
6114 are applicable to Heading 6211. They state at page 842 that
other garments include "(1) aprons, boiler suits (coveralls),
smocks and other protective clothing of a kind worn by mechanics,
factory workers, surgeons, etc." In Headquarters Ruling Letter
(HRL) 088807, dated August 9, 1991, we stated the following
concerning whether an article is classifiable as a garment:
... However, wearing apparel, which we believe to
be synonymous with garments, has been defined by the
courts to be articles worn by human beings for reasons
of comfort, decency, or adornment, Antonio Pompeo v.
United States, 40 Cust. Ct. 362, C.D. 2006 (1958), and
includes "articles worn for protection against the
elements and those worn for protection against more
localized conditions prevailing in the environment of
the home, workplace, school, or restaurant." Admiral
Craft Equipment Corp. v. United States, 82 Cust. Ct. 162,
C.D. 4796 (1979).
Heading 6217, HTSUSA, provides for other made up clothing
accessories. The term accessory is not defined in the tariff
schedule or the Explanatory Notes. Webster's Third New
International Dictionary, Unabridged (1986) defines accessory as
"an object or device that is not essential in itself but that adds
to the beauty, convenience, or effectiveness of something else....
any of various articles of apparel (as a scarf, belt, or piece of
jewelry) that accent or otherwise complete one's costume."
Heading 6307, HTSUSA, provides for other made up articles.
According to the Explanatory Notes, 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.
GRI 2(a) provides that any reference in a heading to an
article shall be taken to include a reference to that article
incomplete or unfinished, provided that, as entered, the incomplete
or unfinished article has the essential character of the complete
or finished article. It shall also include a reference to that
article complete or finished (or falling to be classified as
complete or finished by virtue of this rule), entered unassembled
or disassembled.
As a finished article the subject merchandise would provide
protection and would be classifiable as an other garment of Heading
6211. In its condition as imported, this merchandise does not
contain the ballistic insert and is therefore unfinished. To be
classified as the finished article, it must have the essential
character of the complete article.
The vest as imported has all the features of the finished
article except for the ballistic insert and is designed to be used
exclusively with the insert. The vest, therefore, has the
essential character of the finished article and in application of
GRI 2(a) is classifiable as the finished article in Heading 6211.
The shell does not meet the definition of accessory. It does
not complete one's costume; it holds the ballistic insert.
Consequently, it is not classifiable in Heading 6217.
You argue that the subject merchandise is classifiable in
Heading 6307, HTSUSA, and cite HRL 084341 of July 31, 1989 in
support of your position. In HRL 084341 a "police vest" was
classified in Heading 6307. That merchandise did not provide for
protection and therefore is much different from the merchandise at
issue in its finished state. In addition, HRL 084341 was revoked
by HRL 089325 of September 4, 1991. Therefore, HRL 084341 has no
applicability to the merchandise at issue and it is not
classifiable in Heading 6307.
HOLDING:
The merchandise at issue is classified under subheading
6211.43.0091, HTSUSA, which provides for other garments, women's
or girls', of man-made fibers, other. The rate of duty is 17
percent ad valorem, and the textile category is 659.
DD 891734, dated November 22, 1993, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division