The tariff classification of the E-2 Emergency Evacuation and Utility Vest from Taiwan

N236550 January 8, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Cathy Chafin Waters Shipping Company P.O. Box 118 Wilmington, NC 28402 RE: The tariff classification of the E-2 Emergency Evacuation and Utility Vest from Taiwan Dear Ms. Chafin: In your electronic submission dated Oct. 24, 2012, you requested a tariff classification ruling on behalf of your client, GilRob Enterprises LLC, of Wilmington, N. C. We had to return your request because we required a sample of the item. Under cover of an undated letter received in our office on Dec. 12, 2012, you submitted the sample, known commercially as the E-2 Emergency Evacuation and Utility Vest. According to your website (www.gilrobent.com) the item can be, among other uses (see below) worn like a vest. However, it is not a vest for tariff classification purposes; in fact, it is not wearing apparel at all. It has no side coverage and no shoulder coverage other than two adjustable two-inch-wide webbed straps (one on each shoulder) that connect the front panel to the back panel. These two panels are connected by a single piece of fabric at the left hip. To wear it, the item is slipped over the head and the left arm is placed through the space on the left side. The right side fastens with an adjustable webbed strap and plastic buckle. Each of these panels contains five zippered and gusseted pockets of various sizes and shapes. The descriptive literature you submitted proclaims, “So many uses / Wear it / Carry it / Store it.” Elsewhere it states, “Use as a camera bag, computer bag, messenger bag, back pack, travel bag, school bag, bike bag . . . camping, hiking, fishing, hunting, travel . . . .” The item contains a shoulder carry strap so that it can be carried on a single shoulder; the literature says that it “folds to be a cargo pack, can be carried with a shoulder strap.” (The shoulder strap “can also be used as a pet leash.”) It is clear from the advertising that this function of carrying the item is subordinate to wearing it. The applicable subheading for the E-2 Emergency Evacuation and Utility Vest will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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, Thomas J. Russo Director National Commodity Specialist Division