HQ 089178: Fishing vest is special article of apparel used for certain sports. Cap; hat; wool

us-cbp-cross-rulings-hq-089178HQ 089178: Fishing vest is special article of apparel used for certain sports. Cap; hat; woolGuidance

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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 089178

                           August 8, 1991





   CLA-2 CO:R:C:T  089178  HP

   CATEGORY:  Classification

   TARIFF NO.:  6211.41.0050; 6505.90.4090

   M. I.J. Brown
   Managing Director
   Browns Belts Ltd.
   36 Revell Street
   Hokitika
   NEW ZEALAND

   RE:  Fishing vest is special article of apparel used for
   certain sports.  Cap; hat; wool

   Dear M. Brown:

        This is in reply to your letter of March 25, 1991,
   concerning the tariff classification of a fishing vest and
   cap, produced in New Zealand, under the Harmonized Tariff
   Schedule of the United States Annotated (HTSUSA).

   FACTS:

        The merchandise at issue consists of a fishing vest and
   matching baseball-style cap, constructed of 100% hand woven
   wool with leather trim.  We assume for the purposes of this
   ruling that the vest is intended for unisex use.

   ISSUE:

        Whether the vest is considered outerwear for protection
   from the elements under the HTSUSA?

   LAW AND ANALYSIS:

   Vest

        Heading 6201, HTSUSA, provides for, inter alia,
   windbreakers and similar articles (including padded,
   sleeveless jackets).  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 heading 6101, which by reference provides for
   heading 6201, states that this heading covers garments
   "characterized by the fact that they are generally worn over
   all other clothing for protection against the weather."  We
   feel that this excerpt does not adequately describe the
   instant merchandise.  The garment apparently has no padding,
   and is worn primarily for the pockets' utilitarian functions.
   Therefore, the vest is not classifiable in heading 6201.

        Subheading 6211.41.00, HTSUSA, provides for, inter alia,
   vests of wool.  The EN to heading 6114, which by reference
   provides for heading 6211, states that this heading covers
   "(5)  Special articles of apparel used for certain sports...."

   It is our opinion that classification under this heading is
   more appropriate than under heading 6201 (see HRL 085301 of
   October 19, 1989 (hunting vests are apparel used for sports)).

   Cap

        Heading 6505, HTSUSA, provides for, inter alia, hats and
   other headgear made up from fabric in the piece.  Assuming
   your merchandise is not constructed from fabric strips, this
   heading is applicable.

        You have inquired as to an explanation of the Harmonized
   Tariff Schedule.  The tariff schedule is divided into various
   sections and chapters dealing separately with merchandise in
   broad product categories.  These categories, for example,
   separately cover animal products, vegetable products, products
   of various basic materials such as wood, textiles, plastics,
   rubber, and steel and other metal products in various stages
   of manufacture.  Other sections encompass chemicals, machinery
   and electrical equipment, and other specified or non-
   enumerated products.  The last section, Section XXII, covers
   certain exceptions from duty and special statutory provisions.

        In Sections I through XXI, products are classifiable (1)
   under items or descriptions which name them, known as an eo
   nomine provision; (2) under provisions of general
   descriptions; (3) under provisions which identify them by
   component material, or (4) under provisions which encompass
   merchandise in accordance with its actual or principal use.
   When two or more provisions seem to cover the same
   merchandise, the prevailing provision is determined in
   accordance with the legal notes and the General Rules of
   Interpretation for the tariff schedule.  Also applicable are
   tariff classification principles contained in administrative

   precedents or in the case law of the U.S. Court of
   International Trade (formerly the U.S. Customs Court) or the
   U.S. Court of Appeals for the Federal Circuit (formerly the
   U.S. Court of Customs and Patent Appeals).

   HOLDING:

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

   VEST

        ... under subheading 6211.41.0050, HTSUSA, textile
        category 459, as track suits, ski-suits and swimwear;
        other garments, other garments, women's or girls', of
        wool or fine animal hair, vests.  The applicable rate of
        duty is 17 percent ad valorem.

   CAP

        ... under subheading 6505.90.4090, HTSUSA, textile
        category 459, as hats and other headgear, knitted or
        crocheted, or made up from lace, felt or other textile
        fabric, in the piece (but not in strips), whether or not
        lined or trimmed; hair-nets of any material, whether or
        not lined or trimmed, other, of wool, other, other,
        other.  The applicable rate of duty is 33.1/kg + 8.4
        percent ad valorem.

        The designated textile and apparel category may be
   subdivided into parts.  If so, visa and quota requirements
   applicable to the subject merchandise may be affected.  Since
   part categories are the result of international bilateral
   agreements which are subject to frequent negotiations and
   changes, to obtain the most current information available, we
   suggest that you check, close to the time of shipment, the
   Status Report On Current Import Quotas (Restraint Levels), an
   issuance of the U.S. Customs Service, which is updated weekly
   and is available at your local Customs office.

        Due to the changeable nature of the statistical
   annotation (the ninth and tenth digits of the classification)
   and the restraint (quota/visa) categories, you should contact
   your local Customs office prior to importing the merchandise
   to determine the current status of any import restraints or
   requirements.


                             Sincerely,





                       John Durant, Director
                    Commercial Rulings Division

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