The tariff classification of a life vest pouch from Latvia.

N287166 July 12, 2017 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9401.90.5021 David Trenton Adams Transportation Manager RECARO Aircraft Seating Americas, Inc. 2275 Eagle Parkway Fort Worth, TX 76177 RE: The tariff classification of a life vest pouch from Latvia. Dear Mr. Adams: In your letter dated June 12, 2017, you requested a tariff classification ruling. Illustrative literature and description were provided. Part Number 130-00-280-56+05 is identified as a “Life Vest Pouch.” The imported item is a life vest pouch that is imported specifically to be assembled to the bottom of an aircraft seat. The life vest pouch is affixed to the bottom of the aircraft seat by Velcro attachments that have been secured onto the pouch. The purpose of the life vest pouch is to hold and secure a life preserver within the pouch. This item is made of 80% polyamide, 15% polypropylene and 5% polyester. For purposes of this ruling the life vest pouch is a composite good for tariff purposes and its essential character is imparted by the extruded polyamide fabric comprising 80% of the finished good. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). We note that the General ENs to Chapter 94 of the HTSUS, state, in pertinent part, with regard to the meaning of furniture, at (A): For the purposes of this Chapter, the term “furniture” means: [Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists, surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that, for purposes of this Chapter, articles are considered to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades, etc., are included in this category.] Further, the ENs to Chapter 94 of the HTSUS, state in pertinent part that Chapter 94 covers “Parts” whether or not in the rough, of the goods of headings 9401 to 9403, when identifiable by their shape or other specific feature as parts designed solely or principally for an article of those headings; they are classified in this Chapter when not more specifically covered elsewhere. Two Court cases: Victoria Distribution, Inc. v. the United States (425 F.2d 759 decided April 30, 1970) and Bauerhin Technologies Limited Partnership v. United States (96-1275, 96-1276 dated April 2, 1997) provide guidance as to when an article, although known in the trade as an accessory, is classified as a part for tariff purposes. Victoria Distribution involved a battery-operated horn-light combination used on a bicycle and Bauerhin Technologies involved canopies for automobile safety seats. Both of these court cases turned on not whether the goods were accessories, but whether they were classifiable for duty purposes as “parts” of something for which they were used. Factors before the two courts for determining that the articles in question were parts for tariff purposes included: whether the goods were dedicated solely for use with the articles to which they belonged, the goods were not a separate and distinct commercial entity, and the goods were not designed nor sold to be used independently. See United States v. Pompeo, 43 CCPA 9 (1955). Observation of the life vest pouch, by means of photographs and a diagram provided, indicates that the life vest pouch is dedicated solely for attachment to the aircraft seat, thereby by meeting the FAA requirement that a life preserver be easily accessible to each seated occupant. The life vest pouch which is dedicated solely for use with the aircraft seat, is also not a separate and distinct commercial entity nor designed or sold to be used independently, and as such it is our opinion that the “Life Vest Pouch” is classifiable as a part of the aircraft seat. The applicable subheading for part number 130-00-280-56+05, the “Life Vest Pouch,” will be 9401.90.5021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other: Other of textile material, cut to shape.” The rate of duty will be free. 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 https://hts.usitc.gov/current. 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 Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division