The tariff classification of a hunter’s safety harness from China

NY L88140 October 19, 2005 CLA-2-63:RR:NC:N3:351 L88140 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jim Barta H.S.S., Inc. P.O. Box 31 Danville, AL 35619 RE: The tariff classification of a hunter’s safety harness from China Dear Mr. Barta: In your letter dated Oct. 5, 2005, you requested a tariff classification ruling. You submitted a sample of a safety harness to be worn by a hunter while in a tree stand. It is composed of straps of 60% cotton and 40% polyester woven webbing. The straps fasten around the waist, over the shoulders, and between the legs, and a tether attaches to the tree. The straps snap onto a vest-like item worn over the shoulders; it has no side panels. The back attaches to the front via two one-inch webbed straps. Each front panel has a pocket. This vest-like item does not rise to the level of wearing apparel. Thus, the item cannot be classified as you suggest, in subheading 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments, women’s or girls’: of cotton: vests. The applicable subheading for the hunter’s safety harness will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be seven 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division