The tariff classification of a reversible padded vest from China.

NY F81894 February 17, 2000 CLA-2-61:RR:NC:3:353 F81894 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Ms. Jennifer Josten Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a reversible padded vest from China. Dear Ms. Josten: In your letter dated January 10, 2000 (received in this office on January 26, 2000), on behalf of Leonard Feinberg, Inc., you requested a tariff classification ruling. The submitted sample is a Style M508 woman’s vest. The vest is reversible and consists of one side of knit 100% polyester fabric that is coated with 100% polyurethane plastic material which completely obscures the underlying fabric and another side of knit 100% polyester fleece anti-pill fabric. The vest is sleeveless, padded and features a mandarin collar, a full zipper front closure, three zipper pockets on the coated fabric side and two slash pockets on the fleece fabric side. The vest is classifiable in headings 6110 and 6113. Chapter 61 Note 8 to the Harmonized Tariff Schedule of the United States (HTSUS) states that “Garments which are, prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for the Style M508 woman’s vest will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric...Other.” The rate of duty will be 5.3% ad valorem. There is no quota or visa requirement on this merchandise. 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