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NY J81156

March 13, 2003

CLA-2-62:RR:NC:3:353 J81156


TARIFF NO.: 6210.40.5050

Ms. Velvet Oberg
Gun Leather, Inc.
116 Lipscomb Street
Fort Worth, TX 76104

RE: The tariff classification of a T.O.C. (tactical outer carrier) from China.

Dear Ms. Oberg:

In your letter dated February 7, 2003 you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample is a T.O.C. (tactical outer carrier) that you state is constructed of “Codura” Nylon Material. Examination reveals a woven fabric that is visibly coated on the inner surface with rubber or plastic. The T.O.C. is used by SWAT teams during raids and put on over a uniform. The T.O.C. is a vest with a scoop neck, oversize arm holes, adjustable hook and loop shoulders, sides that are secured by braided laces that pass through metal grommets, a full front zipper closure, holster and multiple pockets to hold magazines

You state that the T.O.C. should be classified as a back pack or range vest under subheading 4202.92.9029. The item is not carried like a bag, nor worn on the back like a backpack. The item is a garment resembling a vest.

You further state that alternately the correct classification for the T.O.C. is subheading 6307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, lifejackets and lifebelts. The U.S. Coast Guard standard for life preservers (46 CFR 160.055) states the following:

This specification covers life preservers which essentially consist of plastic foam buoyant material arranged and distributed so as to provide the flotation characteristics and buoyancy required to hold the wearer in an upright or slightly backward position with head and face clear of the water.

The item is considered wearing apparel. See rulings HQ 955878 dated August 2, 1994; NY F87599 dated June 13, 2000; and NY H88295 dated March 22, 21002.

The applicable subheading for the T.O.C. (tactical outer carrier) will be 6210.40.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men's or boys' garments: Of man-made fibers: Other, Other.” The duty rate will be 7.2% ad valorem.

The T.O.C. (tactical outer carrier) falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3053.


Robert B. Swierupski

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