The tariff classification of a reflective safety garment from the Dominican Republic

N259190 November 26, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8531.80.0050 Jennifer R. Diaz, Esq. Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of a reflective safety garment from the Dominican Republic Dear Ms. Diaz: In your letter dated October 31, 2014 you requested a tariff classification ruling. The merchandise in question is described as a reflective safety garment with battery operated LED lights. The garment, which is designed to be worn as a vest over the torso, is constructed of 100% textured polyester straps in neon orange/lime colors. Along with hook and loop closures, the vest has reflective strips that are permanently embedded across the horizontal straps. The safety vest is outfitted with two battery operated LED strips on the back, each containing seven individual LEDs encapsulated in a clear polyvinyl tube, and one LED light on the front that is in a clear hard plastic housing. The LED strips have three modes, (flashing, steady, and off), which are activated by depressing a push button switch on each battery compartment. The LED light affixed to the front of the garment operates with a steady light only. You reference HQ 964545 and state the item called the “Blinking-Worker Reflexible Body Light” is similar to the garment under review here and suggest 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), as an appropriate classification for your article. This office agrees that the two garments are similar in construction and function, and relying upon HQ 964545, both the garment feature as well as the signaling feature merit equal consideration. Therefore, the applicable subheading for the reflective safety garment with battery operated LED lights will be 8531.80.0050, HTSUS, which provides for “Electric sound or visual signaling apparatus...: Other apparatus: Other”. The rate of duty will be 1.3% 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/. 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner, Director National Commodity Specialist Division