The tariff classification of a "B Safe Body Protector" from Ireland.

NY C87640 May 21, 1998 CLA-2-62:RR:NC:3:353 C87640 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Bill Dodson Phoenix Marketing 1708 Fabrique, Suite 200 Wichita, KS 67218 RE: The tariff classification of a "B Safe Body Protector" from Ireland. Dear Mr. Dodson: In your letter dated April 30, 1998 you requested a tariff classification ruling. The submitted sample named "B Safe Body Protector" is a vest designed for use in Equestrian sports. The outer shell of the garment consists of woven nylon fabric. You state that the base is made from closecell alvol, expanded polyethylene and that the strips are made from polycarbon material. The garment has a full front zippered opening and a strip of fabric that goes between the legs and snaps at the front for spine protection. The applicable subheading for the "B Safe Body Protector" will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for "Tracks 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 16.6 percent 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 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division