The tariff classification of a ladies vest from Hong Kong and China.

NY E81242 July 30, 1999 CLA-2-62:RR:NC:3:353 E81242 CATEGORY: Classification TARIFF NO.: 6210.50.7000 Mr. ToRay Henry Speed Sourcing, Inc. 2140 City Gate Dr. Columbus, Ohio 43219 RE: The tariff classification of a ladies vest from Hong Kong and China. Dear Mr. Henry: In your letter dated April 26, 1999 you requested a tariff classification ruling. The submitted sample, Style #PU-001 is a ladies vest composed of woven 100% cotton fabric, coated with polyurethane material which completely obscures the underlying fabric. The garment is sleeveless, with a round neck, shoulder straps ½” in width, and no front opening or pockets. The vest extends to below the waist. The Customs Laboratory has analyzed your sample and has confirmed that the vest is a woven cotton fabric coated with polyurethane material. The applicable subheading for Style #PU-001 will be 6210.50.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5606 or 5907: Other women’s or girls’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 5% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division