The tariff classification of dairy workers’ vest from China

N061076 June 3, 2009 CLA-2-62:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of dairy workers’ vest from China Dear Mr. Parsons: In your letter dated April 21, 2009, you requested a tariff classification ruling. The sample submitted, A.I. Vest, is a vest constructed of woven nylon. The A.I. Vest features a full front zipper closure, oversized armholes, a patch pocket at the left chest with hook and loop closure flap and two double entry pockets with hook and loop closure flaps. The vest also contains an inset pocket on the right chest with four divided openings and an inside zippered pouch to hold semen straws. Located on the rear panel is a pocket designed to hold paper towels. It has a hook and loop closure flap and vertical center slit to provide access to the towels. The garment will be worn by dairy workers’ performing artificial insemination. Your sample is being returned as requested. Your letter of inquiry states your opinion that the A.I. Vest would be classified under heading 6307.90.9889 of the Harmonized Tariff Schedule of The United States (HTSUS). We disagree with your proposed classification. Chapter 63, HTSUS, covers other made up textile articles. The Explanatory Notes (EN), the official interpretation of the HTSUS at the international level, state that this chapter includes certain articles not more specifically described in other chapters of the nomenclature. Heading 6211, HTSUS, covers other woven garments. EN to heading 6211 state that the EN to heading 6114, HTSUS, which concerns other knitted or crocheted garments, apply mutatis mutandis, to the articles of heading 6211, HTSUS. The applicable EN to heading 6114, HTSUS, states, in pertinent part, as follows: The heading includes, inter alia: (1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc. In accordance with the EN to heading 6114, HTSUS, Customs and Border Protection classifies garments worn for protective purposes as wearing apparel in heading 6211, HTSUS, so long as they provide sufficient coverage to protect the wearer from dirt, stains, water, injury, etc. We find that the A.I. Vest provides ample coverage to the wearer. The A.I. Vest will protect the wearer’s clothing from dirt, water, etc. while performing a variety of tasks. Accordingly we find that the garment qualifies as other garments under heading 6211, HTSUS. The applicable subheading for the A.I. Vest will be 6211.33.0054, HTSUS, which provides for other men’s or boys’ garments of man-made fibers: other vests. The rate of duty will be 16 percent 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 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, Robert B. Swierupski Director National Commodity Specialist Division