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NY 885558

MAY 18, 1993

CLA-2-62:S:N:N5:357 885558


TARIFF NO.: 6201.93.3510

Mr. Terttu Voskressensky
Almarin International, Inc.
510 Whitney Avenue #A8
Lantana Industrial Park
Lantana, FL 33462

RE: The tariff classification of a flotation jacket from Mexico

Dear Mr. Voskressensky:

In your letter dated April 23, 1993, you requested a classification ruling.

A sample garment and two attachments illustrating both the sample and another style were submitted. The garment is being returned.

This ruling applies to style 004 Pilot only. The other style, which appears to be constructed in a camouflage design and is used for fishing or hunting, cannot be classified based on an illustration alone. A sample of that style should also be submitted.

Style 004 Pilot is a hip-length jacket with a full-front zipper opening, an elasticized waistband with a drawstring, elasticized cuffs, slant pockets at the waist and a collar with a VELCRO-type tab closure. The shell fabric is a woven nylon fabric. There is an interlining made from closed-cell PVC foam which provides flotation to the jacket. The jacket also has an oral inflation valve to inflate a bladder in emergencies and covered zippers on each sleeve extending from the wrist to the shoulder seam.

You indicated that the garment is a TYPE V HYBRID and TYPE III PFD with Coast Guard approval and you suggested classification as a life jacket. You also indicated that the garment will be assembled from U.S. components.

Examination of the sample indicates that it is indistinguishable in its basic construction and features from other flotation jackets which the Customs Service has classified as wearing apparel, rather than as life jackets, reasoning that they have the character of garments with the added feature of providing emergency protection when needed.

The applicable subheading for the 004 Pilot will be 6201.93.3510, Harmonized Tariff Schedule of the United States (HTS), which provides for other men's anoraks, windbreakers and similar articles of man-made fibers. The duty rate will be 29.5% ad valorem.

This jacket falls within textile category designation 634. Based upon international textile trade agreements products of Mexico are subject to quota restraints and the requirement of a visa.

Certain of the items on the enclosed parts list are indicated to be imported, namely the zipper and the nylon fabric. No duty allowance may be given on the re-importation of the zippers; however, the fabric may be entitled to the benefits of heading 9802, HTS, as goods assembled abroad from U.S. components if it is cut into parts in the U.S. prior to being shipped to Mexico for assembly into a garment. The remaining components of U.S. origin: VELCRO, elastic, a buckle, a whistle, inflatable lung, label, cord and webbing, would be eligible for a partial duty allowance as articles assembled abroad from U.S. components if exported ready for assembly. In the case of those items exported in material length and merely cut to length in Mexico, these too would be eligible for the duty allowance. In all circumstances eligibility is based on compliance with Sections 10.11-10.24, Customs Regulations (copy enclosed).

The designated textile and apparel categories 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 renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Jean F. Maguire
Area Director

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