HQ 950562

January 9, 1992

CLA-2 CO:R:C:T 950562 JS

CATEGORY: Classification

TARIFF NO.: 6113.00.0086

Linda Cossey

SCUBAPRO USA

3105 E. Harcourt St.

Rancho Dominguez

CA 90221

RE: S.E.A. Vest; buoyancy vest; not a life vest; classifiable

heading 6113, HTSUSA

Dear Ms. Cossey:

This is in reference to your letter of October 11, 1991,

requesting classification of a sea vest buoyancy device under

the Harmonized Tariff Schedule of the United States Annotated

(HTSUSA).

FACTS:

The merchandise at issue, which is to be manufactured in

Mexico, is a vest-type buoyancy device used by snorkel swimmers.

The article is a full front and back neoprene vest which may be

unzippered on the left hand side for ease of wear or removal.

The neoprene front and back portions are laminated with a red

knit pile fabric on the inside and a black knit fabric on the

exterior. A built-in bladder which you state is made of a

(polyurethane) plastic coated nylon woven material covers the

entire front and is attached to it at the sides with elastic

webbing: it has an oral inflator attached to the top left

shoulder which may pushed to blow air into, or release air from

the vest. A zippered mesh pocket is sewn onto the bottom of the

front; the beaver tail which extends from the back of the vest

wraps around to this front portion and is secured by hook and

loop tape.

The information provided with this request states that the

SCUBAPRO S.E.A. (Snorkeling Enhancement Accessory) Vest is

designed primarily for warm water snorkeling, but can also be

used in cooler water over a wet suit. It is not a life jacket,

and is merely intended to provide warmth and a small amount of

flotation.

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ISSUE:

What is the appropriate classification of a textile

snorkeling vest with flotation chamber, which is not intended as

a life-saving device.

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI), taken

in order. GRI 1 requires that classification be determined

according to the terms of the headings and any relative section

or chapter notes.

The competing headings in this instance are heading 5903

(textile fabrics impregnated, coated, covered, or laminated with

plastics), heading 5906 (rubberized textile fabrics), and, once

the constituent fabric is determined, heading 6113 (garments made

up of knitted or crocheted fabrics of heading 5903, 5906 or

5907).

Prior to our consideration of the headings that classify

articles, we must, in this case, determine the constituent

materials of the merchandise. The following analysis is

therefore relevant: heading 5903, HTSUSA, provides for

classification of textile products impregnated, coated, covered

or laminated with plastics, other than tire cord covered by

Heading 5902.

Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:

Heading 5903 applies to:

\(a\) Textile fabrics, impregnated, coated, covered or

laminated with plastics, \...other than:

\(l\) Fabrics in which the impregnation, coating or

covering cannot be seen with the naked eye (usually

Chapters 50-55, 58 or 60); for the purpose of this

provision, no account should be taken of any

resulting change of colour;

The wording of Note 2(a)(1) (\"cannot be seen with the naked

eye\") is a clear expression by the drafters of the Harmonized

System that a significant, if not substantial, amount of material

must be added to a fabric for it to be considered \"impregnated,

coated, covered or laminated.\" The plastics material added to

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the fabric must be visibly distinguishable from the fabric

itself. In essence, the plastics coating must alter the visual

characteristic of the fabric in order for the fabric to be

considered coated with plastics.

Applying the statutory test to the plastic coated air

bladder, using normally corrected vision in a well lit room, we

note that it has a dull matte finish on the surface which may be

caused by the application of polyurethane plastic; this effect,

however, does not in and of itself distinguish the fabric as

\"coated.\" The visual characteristics of the material itself have

not been altered: the weave of the sample is readily discernable.

The nylon fabric, therefore, is not considered coated with

plastics under the requirements of the HTSUSA.

The textile covered neoprene vest is analyzed under heading

5906, which provides for rubberized textile fabric, other than

those of heading 5902. We find that Chapter 59 Note 4 (d) is

applicable; it states that for the purposes of heading 5906, the

expression \"rubberized textile fabrics\" means:

\(d\) Plates, sheets or strip, of cellular rubber, combined

with textile fabric, where the textile fabric is more

than mere reinforcement, other than textile products of

heading 5811.

Neoprene rubber is cellular rubber, and the fabric, prior to

cutting and sewing, is sheet rubber. In order to determine which

of these fabrics characterize the article for purposes of

classification, GRI 3(b) is invoked and the essential character

test is applied. This test is mandated since the article at

issue is a composite good consisting of different materials or

made up of different components, which cannot be classified by

the preceding rules. In this case, however, the criterion for

determining essential character does not provide satisfactory

results. The bladder of the article provides the buoyancy for

which the item was designed, whereas the neoprene material

constitutes the bulk of the item, providing the wearer with

warmth and comfort. The two parts are equally significant since

the article could not be used for the intended purpose without

both components.

GRI 3(c) states that when goods cannot be classified by

reference to 3(a) or 3(b), they shall be classified under the

heading which occurs last in numerical order among those which

equally merit consideration. Therefore, heading 5906 prevails,

and the article is considered made up of a rubberized textile

fabric for purposes of classification.

The article as a whole is thereby classifiable as textile

goods of Section XI. The applicable heading is 6113, which

provides for garments, made up of knitted or crocheted fabrics of

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heading 5903, 5906 or 5907. The Explanatory Notes, the official

interpretation of the tariff at the international level, state

that the heading includes \"raincoats, oilskins, divers\' suits

and anti-radiation protective suits, not combined with breathing

apparatus.\" Since the snorkeling vest is made of knit fabric of

heading 5906, and is similar to a divers\' suit, it is properly

classified under heading 6113, HTSUSA.

HOLDING:

The S.E.A. Vest is classified under subheading 6113.00.0086,

HTSUSA, which covers garments, made up of knitted or crocheted

fabrics of heading 5903, 5906 or 5907, other: other: women\'s or

girls\', textile category 659, dutiable at the rate of 7.6 percent

ad valorem. As a product of Mexico this merchandise is eligible

for duty free treatment under the Generalized System of

Preferences.

If the S.E.A. Vest is assembled in Mexico, the value of the

U.S. components may be excluded from duty pursuant to heading

9802, HTSUSA. However, in order to determine whether these goods

qualify as articles assembled abroad with components produced in

the United States, contact or write to the Special Classification

Branch, U.S. Customs Service, 1301 Constitution Avenue, NW,

Washington, D.C. 20229, (202) 566-5765.

The designated textile and apparel category may be

subdivided into parts. If so, the visa and quota requirements

applicable to the subject merchandise may be affected. Since

part categories are the result of international bilateral

agreements which are subject to frequent renegotiations and

changes, to obtain the most current information available we

suggest your client check, close the time of shipment, the Status

Report on Current Import Quotas (Restraint Levels), an issuance

of the U.S. Customs Service which is updated weekly and is

available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories, your client should contact the

local Customs office prior to importation of this merchandise to

determine the current status of any import restraints or

requirements.

Sincerely,

John Durant, Director

Commercial Rulings Division