April 17, 2009 CBP Bulletin Notice on Classification of Bullet-Proof Vests
In the April 17, 2009 issue of the U.S. Customs and Border Protection Bulletin, CBP published a notice proposing to revoke a ruling and a treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke a ruling on the classification of bullet-proof vests. Additionally, CBP proposes that this notice covers any rulings on this merchandise that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by May 17, 2009, the date that written comments on the proposed ruling are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
Bullet-proof vests. The merchandise is described as a bullet resistant vest of an outer shell which may be made of cotton, polyester, nylon or a blend of each fabric. Panels stated to contain aramid fiber are enclosed in a rip stop fabric which is inserted into the outer shell of the vest. The vest itself is a two piece unit, front and back that attach to each other with straps and velcro closures.
CBP is proposing to issue HQ H020138 in order to revoke NY B86958 and reclassify the bullet proof vests as "other protective garments" under HTS 6211.42.0081 if containing a cotton outer shell, or under HTS 62.11.43.0091 if containing a polyester, nylon, or cotton/ nylon/polyester blend outer shell, rather than as "vests" under HTS 6211.42.0070 if containing a cotton outer shell, or under HTS 6211.43.0076 if containing a polyester, nylon, or cotton/polyester/nylon blend outer shell.
CBP proposes this change as a correction based on the Explanatory Notes and prior rulings. The ENs to heading 6211, state that the provisions of the Explanatory Note to heading 6114 concerning other garments apply, mutatis mutandis, to the articles of heading 6211. The ENs state, in relevant part, that the heading includes: (1) Aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.
CBP has consistently classified woven, bullet-proof vests in HTS heading 6211, as "other garments." See HQ W968350, dated September 28, 2007, HQ 955878, dated August 2, 1994, NY L81496, dated January 18, 2005, and NY H86579, dated January 18, 2002. Unisex vests specifically, are classified as "women's or girls' garments" at the six-digit level, in accordance with the General ENs to Chapter 62 (Note 8). Further, in HQ W968350, CBP explained that although bullet-proof vests are referred to as "vests," they are not vests in the common understanding of such garment, but rather, they are protective garments.
The term "vest" is defined, in Mary Brooks Picken's A Dictionary of Costume and Fashion, as "a short, close-fitting garment, without sleeves; waist length in back, below waist in front; similar to a man's waistcoat or vest, usually worn with a suit."
As such, CBP now proposes that the bullet-proof vests are classified as "other protective garments" instead of "vests" at the ten-digit statistical level.
Proposed: 6211.42.0081, 8.1%, if containing a cotton outer shell or 62.11.43.0091, 16%, if containing a polyester, nylon, or cotton/polyester/nylon blend outer shell
Current: 6211.42.0070, 8.1%, if containing a cotton outer shell or 6211.43.0076, 16%, if containing a polyester, nylon, or cotton/polyester/nylon blend outer shell.
April 17, 2009 CBP Bulletin (Vol. 43, No. 16) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/