The tariff classification of a kidney belt and a back protector from Hungary

NY K82474 January 26, 2004 CLA-2-63:RR:NC:N3:351 K82474 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Michael J. Keegan Schenker, Inc. Philadelphia Branch Alexander Court One Bay 1-5 850 Calcon Hook Road Sharon Hill, PA 19079 RE: The tariff classification of a kidney belt and a back protector from Hungary Dear Mr. Keegan: In your letter dated January 7, 2004, you requested a tariff classification ruling. The ruling request is on behalf of BMW of North America, LLC. The first sample submitted, identified as a Kidney Belt (part # 72 60 7 674 759) is a belt that you indicate is intended to serve as thermal protection for a motorcycle rider’s internal organs. Measuring approximately 42”W x 13½”H, the belt consists of three sections that are secured to each other by zippers. It is constructed, primarily, of a man made fabric with a hard plastic back plate that provides additional protection. It fastens around the waist with hook-and-loop fastener. The second sample submitted, identified as a Back Protector (part # 72 60 7 671 3260) is worn like a vest, although it fastens in front only with a web strap that buckles. It is intended to provide rigid spinal protection and additional security for a rider. Measuring approximately 17”W x 23”H, it is constructed of breathable stretch man-made fiber fabric panels with polyamide adjustable straps and plastic cinches. The applicable subheading for the belt and the back protector will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The duty rate will be 7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the two items of “body armor.” Although you describe the material as “rubber-based cellular vulcanized nitride,” the components appear to be made of plastic rather than rubber. Your request for a classification ruling must include a complete breakdown of the ingredients used in these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you, including a copy of this letter. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division