The tariff classification of a man’s vest from China.

NY F84274 March 20, 2000 CLA-2-61:RR:NC:3:353 F84274 CATEGORY: Classification TARIFF NO.: 6210.40.3000 Ms. Cathy Johnson SPI – Seattle Pacific Industries, Inc. P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a man’s vest from China. Dear Ms. Johnson: In your letter dated March 3, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style R903010 is a man’s sleeveless vest composed of woven 100% cotton fabric coated with 100% polyurethane plastic material which completely obscures the underlying fabric. The vest is lined and contains polyester fill. The garment has a stand up collar with two snaps, a full front zippered closure and two slash pockets below the waist. The applicable subheading for the man’ vest, style R903010 will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: 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 5.3% 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