The tariff classification of a ladies vest from Hong Kong.

NY F85278 April 18, 2000 CLA-2-61:RR:NC:3:353 F85278 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. R.I. Hasson Alba Wheels Up Int’l., Inc. 150-30 132nd Ave., Suite 208 Jamaica, NY 11434 RE: The tariff classification of a ladies vest from Hong Kong. Dear Mr. Hasson: In your letter dated April 4, 2000 you requested a tariff classification ruling. The submitted sample, Style S/39G03 is a ladies vest composed of 100% knit cotton fabric coated with 100% polyurethane plastic material that completely obscures the underlying fabric. The vest has a full front zipper closure, ribbed knit stand up collar, ribbed knit around the armholes and the two slash pockets below the waist. There are two side slits on the garment held together with a buckle and a textile strap. The applicable subheading for the ladies vest, Style S/39G03 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, completely obscures the underlying fabric, Other.” 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