HQ 087525: Hood assembly for coveralls is other headgear. Inflatablelife jacket is other made up article.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087525

                         August 14, 1992

CLA-2 CO:R:C:T  087525 HP

CATEGORY:  Classification

TARIFF NO.:   6307.20.0000; 6506.91.0060

Mark K. Neville, Jr., Esq.
51 Marion Road
Westport, CT 06880

RE:  Hood assembly for coveralls is other headgear.  Inflatable
life jacket is other made up article.

Dear Mr. Neville:

     This is in reply to your letter of June 12, 1990, and
subsequent correspondence, concerning the tariff classification,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), of hood assembly and inflatable vest,
produced in Canada.  Please reference your client Mustang
Industries.

FACTS:

     The merchandise at issue consists of two articles identified
as:

Model Number DescriptionMA-7033 Hood AssemblyMD-1134 Inflatable Vest
These articles are identified in the Mustang catalog on pages 15
and 13, respectively, as follows:

          MA7033 - MAC-5 Hood Assembly.  The MA7033 Hood
          Assembly comes complete with a Nomex outer
          shell pocket that is fitted with a half zipper
          for easy attachment to the MAC-5 Coverall. 
          The hood combines three layers of material, to
          include a flame retardant outer shell, an
          expandable [3 mm] Neoprene foam center and a
          smooth nylon inner lining, that are bonded
          together using a proprietary process.  Top
          stitching is also used to ensure maximum
          strength during stretching or use.  A tether
          line secures the hood to the pocket to prevent
          loss of the device in the water.

          MD1134 Inflatable Vest.  The MD1134 marks the
          beginning of a new era of inflatable vests. 
          CO squared or orally inflatable, the MD1134
          features a tough Codura  outer shell that
          separates to permit rapid expansion of the
          inflatable shell.  Since the design of the
          cell encircles the head, the MD1134 can turn
          a victim from a face down to a face up
          position in the water.  Other standard
          features include an adjustable/non-drag crotch
          strap, a stainless steel waist  D  ring, [an
          Averaged Designed Buoyancy rating of 35.0
          pounds], a strobe light holder and a waist
          belt with flat stainless steel hardware that
          permits rapid adjustment of the vest to the
          body.

ISSUE:

     How are these articles classified under the HTSUSA?

LAW AND ANALYSIS:

MA-7033

     Under the Tariff Schedules of the United States (TSUS), you
state that this merchandise was classified under Item No. 389.6270,
as other articles not specifically provided for, of man-made fiber. 
You believe that under the current tariff schedule, classification
as headgear is appropriate.

     Heading 6506, HTSUSA, provides for other headgear, whether or
not lined or trimmed.  The Explanatory Notes (EN) to the HTSUSA
constitute the official interpretation of the tariff at the
international level.  While not legally binding, they do represent
the considered views of classification experts of the Harmonized
System Committee.  It has therefore been the practice of the
Customs Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA.  The EN to Chapter
states:

               ... this Chapter covers hat-shapes, hat-
          forms, hat bodies and hoods, and hats and
          other headgear of all kinds, irrespective of
          the materials of which they are made and of
          their intended use (daily wear, theatre,
          disguise, protection, etc.).

The EN to heading 6506 expands upon this by stating that the
 heading also covers: (1) Hats and headgear of rubber or plastics
(e.g., bathing caps, hoods)....   Since the hood assembly is
entered into the U.S. separately from the MAC-5 coveralls, it is
our opinion that classification within this heading is appropriate.

MD-1134

     Under the TSUS, you state that this merchandise was classified
under Item No. 772.3195, as wearing apparel (including rainwear)
NSPF, of rubber or plastics.  You believe that under the HTSUSA,
classification as a life vest is appropriate.

     Heading 6307, HTSUSA, provides for other made up articles of
textiles, including, inter alia, life jackets and lifebelts.  In
HRL 950496 of March 5, 1992, we underwent a thorough analysis of
the classification of

          a sleeveless, waist-length jacket made of a
          woven nylon fabric. It has two airtight
          sections which are filled with closed-cell,
          foam panels approximately -inch thick. The
          jacket has a front closure consisting of
          Velcro-like straps and buckle. A buckle
          closure on the back of the vest permits the
          vest to be attached to a harness used by a
          windsurfer.

Therein, we ruled that inflatable life jackets similar to the
merchandise at issue were neither garments nor clothing
accessories.  Classification as other made up articles was then and
continues to be the position of the Customs Service.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as follows:

MA-7033

     ... under subheading 6506.91.0060, HTSUSA, as other headgear,
     whether or not lined or trimmed, other, of rubber or plastics,
     other.  Articles which meet the definition of  goods
     originating in the territory of Canada  (see General Note
     3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty
     under the United States-Canada Free Trade Agreement
     Implementation Act of 1988.  If the merchandise constitutes
      goods originating in the territory of Canada,  the applicable
     rate of duty is 1.4 percent ad valorem; otherwise, the general
     rate of duty is 2.4 percent ad valorem.

MD-1134

     ... under subheading 6307.20.0000, HTSUSA, as other made up
     articles, including dress patterns, lifejackets and life
     vests.  Articles which meet the definition of  goods
     originating in the territory of Canada  (see General Note
     3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty
     under the United States-Canada Free Trade Agreement
     Implementation Act of 1988.  If the merchandise constitutes
      goods originating in the territory of Canada,  the applicable
     rate of duty is 5.4 percent ad valorem; otherwise, the general
     rate of duty is 9 percent ad valorem.

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
                           Sincerely,



                      John Durant, Director