CLA-2-62:S:N:N3:357 863189
Mr. Brent Reider
International Trade Group, Inc.
Postal Drawer 21877
Columbus, Ohio 43221
RE: The tariff classification of safety garments with reflective
tape from Macau
Dear Mr. Reider:
In your letter dated March 30, 1991 (received on May 9), on
behalf of The Industry of Safety, B.S.A. Inc., you requested a
classification ruling. Samples were submitted.
The merchandise in question is a jacket and trousers set to
be marketed under the name "SAFE-MATE." Both garments have a
woven nylon outershell and a lining of lightweight knit fabric in
a cotton/polyester blend. The garments may also be imported
unlined.
The jacket has a full-front opening with a zipper closure,
elasticized cuffs, slant pockets at the waist and a drawstring
at the waist. The trousers are pull-on type with an elasticized
waistband and side seam pockets.
The jacket's sleeves and the trousers' legs feature overlaid
strips of blaze orange fabric with a one-inch wide plastic strip
of 3M SOLAS material, a product designed for maximum reflection
of light. According to extensive research material you provided,
a major cause of vehicular accidents involving pedestrians and
road workers is inability of drivers to see and react quickly to
people on foot. These garments are intended to provide the wearer
with maximum visibility in dusk or at night when vision is
limited.
In your letter you mention classification in Harmonized
Tariff Schedule (HTS) subheading 6307.90, which covers other made
up articles of textile materials. In accordance with the
classification principles of the tariff described in General Rule
of Interpretation 3(a), the tariff provision providing the most
specific description shall be preferred to headings providing a
more general description. In this case the merchandise is more
specifically described under the headings for wearing apparel.
Assuming that these garments are intended as unisex apparel,
the applicable subheading for them will be as women's ensembles,
with the jacket classified in 6204.23.0030, Harmonized Tariff
Schedule of the United States (HTS), which provides for women's
garments of synthetic fibers described in heading 6202, and the
trousers classified in 6204.23.0040, which provides for trousers
and breeches of synthetic fibers. The duty rate will be based on
the rate applicable to each garment in the ensemble if imported
separately. Based on a casual handling of the samples there
appears to be a plastics application to the nylon outershell
fabric. If these items meet the requirements for water resistant
garments described in HTS Chapter 62 U.S. Note 2, such that they
withstand a head pressure of 600mm of water for two minutes with
not more than one gram of water penetration when tested in
accordance with AATCC Test Method 35-1985, the duty rate for both
the jacket and trousers will be 7.6% ad valorem. This water
resistance must be the result of an application of rubber or
plastics. If they do not meet the requirements of this test, the
duty rate will be 29.5% ad valorem for the jacket and 30.4% ad
valorem for the trousers.
The jacket falls within textile category designation 635 and
the trousers fall within category 648. Based upon international
textile trade agreements products of Macau are subject to quota
restraints and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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