CLA-2-90:OT:RR:NC:N1:105
Tatiana Mironova
MIRA Safety
7301 N FM 620 Rd STE 155 #259
Austin, TX 78726
RE: The tariff classification of a full body protective suit from the Czech Republic
Dear Ms. Mironova:
In your letter dated February 9, 2022, you requested a tariff classification ruling. Marketing literature for the item was provided.
The merchandise under consideration is identified as a full body protective suit under model number EOBO-20/P. The EOBO-20/P includes a full-body chemical and biological suit, integrated hood, filtered ventilation unit, two pairs of latex gloves, protective boots, bag for biological waste and transport packaging. The double lapel on the front of the suit is sealed by Velcro and the visor provides a large viewing area. During operation, the user is protected by internal positive pressure while distributing filtered air directly to the respiratory system. The battery provides up to four hours of operating time. The suit provides protection against radioactive particles, dust, liquid organic and concentrated inorganic chemicals, biologically dangerous substances and military warfare agents.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The full body protective suit under model number EOBO-20/P consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., protection from contaminates). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. Explanatory Note VIII to GRI 3(b) explains that “[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of the constituent material in relation to the use of the goods.” We find the essential character of the full body protective suit under model number EOBO-20/P is imparted by the protective suit complete with hood and filter.
Furthermore, EN I to heading 9020 states: “The heading includes breathing appliances of a kind used by, for example, airmen, divers, mountaineers or firemen. These may be self-contained (where the breathing circuit is fed from a cylinder of oxygen or compressed air) or may be connected by a hose to compressors, compressed air supply pipes, storage cylinders or (in the case of certain short distance apparatus) the outside atmosphere. This heading also includes divers’ helmets which require to be fitted to divers’ suits before they are air-tight, and anti-radiation or anti-contamination protective suits, incorporating a breathing apparatus.” In our opinion, the EOBO-20/P falls within the construct of EN I to heading 9020, HTSUS.
Therefore, the applicable subheading for the full body protective suit under model number EOBO-20/P will be 9020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters; parts and accessories thereof: Other breathing appliances and gas masks.” The general rate of duty will be 2.5% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division