CLA-2-61:RR:NC:3:353 I81715
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of a personal protection system from Canada.
Dear Mr. Kavanaugh:
In your letter dated April 30, 2002, on behalf of Med-Eng Systems Inc., you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample is a V-Top Personal Impact Protective System consisting of a V-Top Torso, Chaps, Jock, Arms and Shin Guards. The V-Top Torso protects the upper body (chest, shoulders and back), and is constructed of a combination of knit polyester fabric, knit polyester mesh fabric, woven nylon fabric and impact resistant polypropylene plastic. The V-Top Chaps protect the hips and thighs and is constructed of a combination of knit polyester fabric, knit polyester mesh fabric and impact resistant polypropylene plastic. The V-Top Jock protects the genitals and is constructed of woven nylon fabric, knit polyester mesh fabric and impact resistant polypropylene plastic. The V-Top Arms protect the elbows and forearms and are constructed of woven nylon fabric and knit polyester mesh fabric with an impact resistant polypropylene plastic cup. The V-Top Shin Guards protect the knees, shins, ankles and top of feet and are constructed of woven nylon fabric, knit polyester mesh fabric and an impact resistant polypropylene plastic.
The V-Top Personal Impact Protective System is used by police forces, correctional services and special tactical squads for crowd management or when physically engaging opponents. It is a modular system that respects the inter-relationship of muscles while in movement, and obtains an optimal balance between impact protection and flexibility. You request a classification of the system imported as a unit and of each item, if imported separately.
Neither the knit fabric nor polypropylene plastic imparts the essential character to the V-Top Torso or Chaps. They will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS. The nylon fabric imparts the essential character to the V-Top Jock. The polypropylene plastic imparts the essential character to the V-Top Arms and Shin Guards.
Regarding the V-Top Personal Impact Protective System, GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material component which gives them their essential character.” In this case, the V-Top Torso imparts the essential character of the set.
The applicable subheading for the V-Top Personal Impact Protective System will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'.” The general rate of duty will be 15.1% ad valorem.
The applicable subheading for the V-Top Torso and Chaps, if imported separately, will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men's or boys'.” The general rate of duty will be 15.1% ad valorem.
The applicable subheading for the V-Top Jock, if imported separately, will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other, Of man-made fibers or man-made fibers and rubber or plastics.” The general rate of duty will be 6.7% ad valorem.
The applicable subheading for the V-Top Arms and Shin Guards, if imported separately, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The general rate of duty will be 5% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division