CLA-2-62:S:N:N5:353 811076
Mr. Juan Cienfuegos
Juan E. Cienfuegos, Jr.
14417 Import
Laredo, Texas 78041
RE: The tariff classification of a bullet proof vest from Mexico.
Dear Mr. Cienfuegos:
In your undated letter, received in this office May 31, 1995, you requested a tariff classification ruling.
The submitted sample is a bullet proof vest consisting of 65% polyester and 35% woven cotton. The vest is incomplete because the bullet proof material that will actually stop the bullet will be added in the United States. You also state that vest may also be made of 100% woven nylon.
The applicable subheading for the bullet proof vest will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: Other men's or boy's: Of man-made fibers, Other. The rate of duty will be 16.9 percent ad valorem.
You state that the garment's fabric is of US origin and is cut and assembled in Mexico. The bullet proof vest is eligible for duty free entry if it meets the regulations of 9906.62.10. Goods under General note 12 of the tariff schedule: Men's or boys' track suits and other garments, of cotton or of man-made fibers, other than shirts excluded from heading 6205 (provided for in subheading 6211.32.00 or 6211.33.00).
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport