N234280 N2 Ruling Active

The tariff classification of a paintball vest from China

Issued November 13, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6210.50.5055

Headings: 6210

Product description

The item in question, style “Tiberius,” is an upper-body, pullover garment with a shell made from a woven camouflage print polyester fabric with a visible PVC (polyvinyl chloride) coating on the inner surface. The garment has adjustable, padded shoulder straps with plastic buckles, padding in the front and back panels, a mesh lining, a variety of pockets, some with zippers, other with hook-and-loop fasteners, and a variety of slots for holding equipment. In accordance with Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Legal Note 5, garments which are prima facie classifiable in heading 6210 and any other heading in chapter 62 (except heading 6209), are to be classified in heading 6210. Additionally, in the absence of information indicating that this item is specifically designed for men’s wear, classification is governed by HTSUS Chapter 62 Legal Note 8, which directs us to classify garments not identifiable as either men’s or boys’ under the provisions for women’s garments.

CBP rationale

equipment. In accordance with Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Legal Note 5, garments which are prima facie classifiable in heading 6210 and any other heading in chapter 62 (except heading 6209), are to be classified in heading 6210. Additionally, in the absence of information indicating that this item is specifically designed for men’s wear, classification is governed by HTSUS Chapter 62 Legal Note 8, which directs us to classify garments not identifiable as either men’s or boys’ under the provisions for women’s garments. The applicable subheading for the paintball vest will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N234280 November 13, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Lisa Ragan Lisa Ragan Customs Brokerage 105 Forest Parkway Forest Park, GA 30297 RE: The tariff classification of a paintball vest from China Dear Ms. Ragan: In your letter dated October 9, 2012, on behalf of Simmons Imports, Inc., you requested a tariff classification ruling. The sample you submitted is being returned to you. The item in question, style “Tiberius,” is an upper-body, pullover garment with a shell made from a woven camouflage print polyester fabric with a visible PVC (polyvinyl chloride) coating on the inner surface. The garment has adjustable, padded shoulder straps with plastic buckles, padding in the front and back panels, a mesh lining, a variety of pockets, some with zippers, other with hook-and-loop fasteners, and a variety of slots for holding equipment. In accordance with Harmonized Tariff Schedule of the United States (HTSUS) Chapter 62 Legal Note 5, garments which are prima facie classifiable in heading 6210 and any other heading in chapter 62 (except heading 6209), are to be classified in heading 6210. Additionally, in the absence of information indicating that this item is specifically designed for men’s wear, classification is governed by HTSUS Chapter 62 Legal Note 8, which directs us to classify garments not identifiable as either men’s or boys’ under the provisions for women’s garments. The applicable subheading for the paintball vest will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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