The tariff classification of a boy’s vest and a unisex jacket from Macau

PD D85785 January 6, 1999 CLA-2-61:SF:G03 D85785 CATEGORY: Classification TARIFF NO.: 6102.30.2020, 6110.30.3030, 6111.30.5040 John Imbrogulio Nordstrom, Inc. A/P, Import Office 1617 Sixth Avenue, Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a boy’s vest and a unisex jacket from Macau Dear Mr. Imbrogulio: In your letter dated December 23, 1998 you requested a tariff classification ruling. Style NK5109 is a sleeveless vest made from a fine knit fleece fabric which is identified as 100% polyester. The fabric is fleece on both surfaces. This vest has a full front opening secured by a plastic zipper. A stand up collar is formed by the extension of the zipper. There is a zippered pocket on each side front. You have stated that this vest will be imported in boys’ sizes 4-7. Style NW5109 is essentially the same garment in sizes 8-20. Style BN50091P is unisex jacket made from a fine knit fleece fabric which is identified as 100% polyester. The fabric is fleece on both surfaces. This jacket has a full front right over left opening which is secured by 4 large plastic buttons, a round collar, long hemmed sleeves, and a hemmed bottom. There is a patch pocket on each lower front panel. You have stated that this jacket will be imported in sizes 9 months through 24 months. Style ON50091P is essentialy the same garment in sizes 2T through 4T. The applicable subheading for both styles NK5109 and NW5109 will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Men’s or boys; The rate of duty will be 33.1 percent ad valorem. The applicable subheading for style BN50091P will be 6111.30.5040, HTS, which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty will be 16.5 percent ad valorem. The applicable subheading for style ON50091P will be 6102.30.2020, HTS, which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: Of man-made fibers: Other: Other: Girls’. The rate of duty will be 29.1 percent ad valorem. The vest in both size ranges falls within textile category designation 659; the jacket in babies’ sizes within category 239 and in toddler sizes within category 635. Based upon international textile trade agreements, the vests and the toddler size jacket are subject to the requirement of a visa, and the toddler size jacket is subject to quota restraints as well. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. In accordance with your request your samples will be returned to you under separate cover. 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. Sincerely, Alice M. Rigdon Port Director San Francisco