CLA-2-65:RR:NC:3:353 C85054
Mr. Brian Wavra
Lacrosse Rainfair Safety Products
3600 South Memorial Drive
Racine, WI 53403
RE: The tariff classification of a shroud from China.
Dear Mr. Wavra:
In your letter dated February 25, 1998 you requested a tariff classification ruling. A sample was provided with the request.
The item is described as an item number 2800-8118 chemtech shroud. The shroud is made of 100% PVC coated 100% woven polyester material. The shroud is one size fits all, contains an elastic band located near the visor and is made to cover a hard hat. It is designed to protect against various chemicals.
Is the sample classifiable under heading 6507, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear, under heading 6307, HTSUSA, as other made up articles of textile materials, or under heading 6217, HTSUSA, as other made up clothing accessories of textile materials?
Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order. In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. It should be noted that Explanatory Note (3) to heading 6507, HTSUSA, states that this heading includes covers which are generally of textile fabric or plastics.
Inasmuch as GRI 3(a) provides that the heading which provides the most specific description of the goods (heading 6507) is preferred to a heading which provides a more general description (headings 6307 and 6217), the merchandise is classifiable under heading 6507.
The applicable subheading for the item 2800-8118 chemtech shroud will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear." The rate of duty will be 0.3% ad valorem.
The sample is being returned as requested.
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 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division