The tariff classification of a safety vest, reversible jacket and parka from China.

NY G85915 February 21, 2001 CLA-2-62:RR:NC:3:353 G85915 CATEGORY: Classification TARIFF NO.: 6210.10.9040, 6217.10.9530 Ms. Gilda E. Jennings Kmart Corp. 3100 West Big Beaver Rd. Troy, MI 48084-3163 RE: The tariff classification of a safety vest, reversible jacket and parka from China. Dear Ms. Jennings: In your letter dated January 29, 2001 you requested a classification ruling. Three samples were submitted with your request. Style no. 80-09-18 is a vest that you state is composed of fabricated PU paper. However examination revealed that the vest is composed of non-woven textile fabric coated on the outside with polyurethane compact plastic material. The garment has elastic on each side and a fabric tie at the front. The vest is bright orange and is used for safety purposes. Style no. 80-08-89 is a reversible jacket composed of non-woven textile fabric coated with polyurethane compact plastic material one side and knit polyester fleece fabric on the reverse side. The garment has an 11” front zipper closure with stand-up collar, two side pockets with hook and loop fasteners and a zippered front pocket. Style no. 80-06-64 is a multi pocket parka composed of a non-woven textile fabric coated on the outside with polyurethane compact plastic material. The multi pocket parka has a full front zippered snap closure and an attached drawstring hood. The parka has a fleece lining. Reference is made to style no. 80-08-89, reversible jacket. The reversible garment is comprised of non-woven textile fabric coated with plastic material on one side and knit fleece polyester fabric on the other side, materials classifiable in different headings 6101 and 6210. GRI 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The tariff provision for woven textile fabric is the tariff heading which occurs last. The applicable subheading for style nos. 80-08-89 and 80-06-64 will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602, or 5603: Other: Other: Other, Other.” The duty rate will be 16.3% ad valorem. The applicable subheading for the vest, style no. 80-09-18 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.9% ad valorem. Style nos. 80-09-18, 80-08-89 and 80-06-64 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division