ANSI/ISEA 207-2006 is intended for emergency and incident responders, as well as law enforcement personnel who have competing tactical needs which can make it problematic to use ANSI/ISEA 107 compliant personal protective equipment. ANSI/ISEA 107 is intended for default general occupational use. ANSI/ISEA 207 does NOT replace ANSI/ISEA 107.
The only configuration of apparel in ANSI/ISEA 207-2006 is a vest, whereas ANSI/ISEA 107 identifies a variety of apparel items. As such, there is only one performance class for items that are designated as ANSI/ISEA 207 compliant. The ANSI/ISEA 107 standard defines three performance classes of items, as well as class E pants and headwear, whose classification depends on the minimum amount of visible material used in the item’s construction.
There are also different design requirements for a vest depending on which standard is being used to demonstrate compliance. For example, encircling bands of retroreflective material are required for ANSI/ISEA 207. ANSI/ISEA 107 requires that retroreflective material must be placed on the garment in such a manner as to provide 360º visibility to the wearer, but does not require encircling bands.
This represents a summary of major differences between these standards, but not all differences. You are encouraged to compare the actual standard text for a comprehensive list of differences.