CLA-2-62:OT:RR:NC:N3:348
Mr. Dale Scott Kauffman
Trans-Trade Brokers Inc.
2606 70th Ave. E.
Suite 101
Fife, WA 98424
RE: The tariff classification of firefighters’ garments from Thailand.
Dear Mr. Kauffman:
In your letter dated August 7, 2012, on behalf of your client, Quest Enterprises Inc., you requested a tariff classification ruling. The samples will be returned to you, as requested.
The submitted samples are a Fire Fighting Coat and Fire Fighting Trousers.
The coat features a protective stand-up collar with a heavy-duty hook and loop fastener, full front zipper closure with protective flap with heavy-duty hook and loop fastener, two flap pockets below the waist and a double row of horizontal yellow and silver reflective strips on the front, back and arms.
The trousers feature a heavy-duty hook and loop closure with protective flap, a bellow pocket on each leg and a row of horizontal yellow and silver reflective strips at the ankles. The trousers have suspenders attached at the waist. The suspenders are attached to the garment by four tabs with hook and loop closure which are located on the outer portion of the waistband.
Customs has determined that pants and suspenders of this type imported and sold together are composite goods. The pants and suspenders are separable, yet are adapted to one another and mutually complementary. The classification is based on which portion provides the essential character. In this case it is the pants. The suspenders are not regarded as a separate item for duty purposes.
The Fire Fighting Coat and Fire Fighting Trousers are made up of three layers of fabric. The outer shell is a fabric made from Nomex. The middle layer is a moisture barrier made of Gortex. The inner layer is a thermal barrier is composed of Nomex.
The garments are worn for firefighting and are designed to provide protection from burn injury as a result of heat exposure.
You suggested that the classification for the firefighters’ garments should be 6217.90.9035 and 6217.90.9060, Harmonized Tariff Schedule of the United States (HTSUS), respectively. We disagree with your proposed classification.
These articles are not components used in the construction of a garment, but they are garments themselves. Therefore, they are not classifiable as parts of garments under subheading 6217.90, HTSUS.
The firefighting garments are clearly protective garments. Although firefighting garments are not specifically provided for under a tariff heading, guidance as to their classification is set out in the Explanatory Notes (EN). The EN to heading 6211 state:
The provisions of the Explanatory Note to heading 6112 concerning track suits, ski suits and swimwear and of the Explanatory Note to heading 6114 concerning other garments apply, mutatis mutandis, to the articles of this heading. However, the track suits of this heading may be lined.
The EN to heading 6114 (Other garments, knitted or crotched) includes, inter alia:
Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. (Emphasis added).
Customs and Border Protection has interpreted protective clothing to include fire protection suits. See, Headquarters Ruling Letter (HQ) 951357, dated January 12, 1993 and (HQ) 959732, dated April 28, 1997.
The applicable subheading for the Fire Fighting Coat, if unisex or designed for women, will be 6211.43.0078, HTSUS, which provides for “Other garments, women’s or girls’: Of man-made fibers, Jacket and jacket-type garments excluded from heading 6202.” The duty rate will be 16% ad valorem.
The applicable subheading for the Fire Fighting Trousers, if unisex or designed for women, will be 6211.43.0091, HTSUS, which provides for “Other garments, women’s or girls’: Of man-made fibers, Other.” The duty rate will be 16% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division