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NY G83735

November 20, 2000

CLA-2-62:RR:NC:3:353 G83735


TARIFF NO.: 6114.30.3070, 6211.43.0076

Mr. Lincoln Blackwood
Lincoln M. Blackwood, CHB
8211 N.W. 68th Street
Miami, FL 33166

RE: The tariff classification of a protective vest from Spain.

Dear Mr. Blackwood:

In your letter dated October 23, 2000, on behalf of Advanced Bike Safety Systems LLC, you requested a tariff classification ruling. A sample was not submitted with your ruling request and is not available; descriptive literature was provided.

The item is a System International Bike Security (SIBS) airbag protective vest. It is constructed of polyester mesh and nylon fabric. The unisex vest is sleeveless, inflatable, and features a collar, full front opening, a chest pocket, two cargo-style flap pockets at the waist, a drawstring at the bottom and a front ring connector. There is a side opening that contains a CO2 bottle and tubes that connect to the SIBS. The item is designed specifically to protect a motorcyclist in case of accident. The SIBS airbag protective vest is connected to the motorcycle seat through a cable and metal ring connector. In case of an accident, the cable pulls the ring opening the valve of the CO2 cartridge inflating the SIBS airbag protective vest before the driver hits the ground. The SIBS protects the spleen, pancreas, kidney, buttocks, chest, cervical area, neck, spinal column and back.

In the Explanatory Notes to the HTSUS, which are the official explanation of the tariff at the international level, the notes for heading 6211, which provides for other garments, state that “the provisions ofthe Explanatory Note to heading 6114 concerning other garments apply, mutatis mutandis, to the articles of this heading.” The Explanatory Note to heading 6114 states, in relevant part, that among other things, the heading covers “aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.” The SIBS airbag protective vest appears to be of the same type described as being included in heading 6114.

You were unable to furnish this office with information as to whether the SIBS airbag protective vest is constructed of knit or woven fabric.

If constructed of knit fabric, the applicable subheading for the SIBS airbag protective vest will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The rate of duty will be 15.4% ad valorem.

If constructed of woven fabric, the applicable subheading for the SIBS airbag protective vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Vests: Other.” The rate of duty will be 16.4% ad valorem.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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