NY 851392 - The tariff classification of a "Thermal Protective Aid" from Korea. - United States International Trade Commision Rulings

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NY 851392

May 1, 1990

CLA-2-39:S:N:N3D:221 851392

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Thomas J. Schmidt
Stearns Manufacturing Co.
P.O. Box 1498
St. Cloud, Minnesota 56302

RE: The tariff classification of a "Thermal Protective Aid" from Korea.

Dear Mr. Schmidt:

In your letter dated April 9, 1990, you requested a tariff classification ruling.

The "Thermal Protective Aid" (TPA) is designed to provide protection against hypothermia during prolonged exposure to cold. It is a sack-like article with a closed bottom, a hood and two arm coverings. As measured in the front, the sack is approximately 7 1/4 feet in length from the neck to the bottom. As measured in the back, the sack is approximately 8 feet in length, exclusive of the hood. Each arm covering measures approximately 2 and 2/3 feet and ends in a mitten like shape. There is no opening for the hands. The sack measures 3 1/4 feet in width at the shoulders and tapers to 2 feet in width. The TPA is used by survivors in a life raft or lifeboat. The survivor puts on a life jacket, steps into the TPA, closes it with either a drawstring or zipper, and wears it to maintain body heat while awaiting rescue of the lifeboat. The TPA is made of nylon scrim covered on the outside surface with orange polyethylene plastic film and covered on the inside surface with aluminized polyester film. The orange polyethylene exterior provides a safety-colored waterproof barrier, while the aluminized interior reduces loss of body heat.

You suggest classification in subheading 3926.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of plastics. Articles which enclose the legs and torso in a single cylinder are not known as wearing apparel. The TPA resembles a sleeping bag with arms. We do not consider it to be wearing apparel.

The applicable subheading for the Thermal Protective Aid will be 3926.90.9050, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director

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