The tariff classification of an outerwear vest for boys from the Philippines

NY F86365 May 8, 2000 CLA-2-62:RR:NC:TA:358 F86365 CATEGORY: Classification TARIFF NO.: 6201.93.2020 Rita Pitts Dillard’s 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of an outerwear vest for boys from the Philippines Dear Ms. Pitts: In your letter dated April 28, 2000 you requested a classification ruling. Submitted sample, style M3461506(T)(J), manufactured from a woven outershell of 100% nylon and a fleece lining of 70% polyester/ 30% rayon, is a sleeveless, waist-length garment, further characterized by a full-front, zippered opening, which extends into the stand-up collar, and by various pockets on the fronts. As you have requested, the sample garment is being returned. The applicable subheading for the vest will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for…boys’…windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203; anoraks (including ski-jackets), windbreakers and similar articles( including padded, sleeveless jackets); of man-made fibers; other; other . The duty rate will be 15.7 per cent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division