The Tariff Classification of a Girls’ Polyester Knit Outerwear Vest from Canada

PD G84731 December 22, 2000 APP-6-2-61-TO:TT MEF G28 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Marcie Johnson Technical Services Norman G. Jensen, Inc. P. O. Box 3789 Blaine, Washington 98231-3789 RE: The Tariff Classification of a Girls’ Polyester Knit Outerwear Vest from Canada Dear Ms. Johnson: In your letter dated November 27, 2000, you requested a tariff classification ruling on behalf of Patagonia, Inc., 259 West Clara Street, Ventura, California 93002. The sample submitted, Style 65594, is a Girls’ Outerwear Vest constructed from 100% Polyester Knit Fleece. The vest features a stand-up collar; full front opening with zipper closure; two side pockets; and a hemmed bottom. An embroidered patch with the Patagonia logo is sewn on the upper left chest area. You state the Girls’ Outwear Vest will be imported in sizes XXS to XL. The sample will be returned to you as requested. The applicable subheading for the Girls’ Knit 100% Polyester Fleece Vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The general rate of duty for 2000 is 32.9%. The general rate of duty for 2001 will be 32.7%. The Girls’ 100% Polyester Knit Outerwear Vest falls within Textile Category Designation 659. 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 this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079. Sincerely, Charles P. Bartoldus Port Director Port of Baltimore