The tariff classification of safety vests from Taiwan.

NY G88475 April 5, 2001 CLA-2-61:RR:NC:3:353 G88475 CATEGORY: Classification TARIFF NO.: 6117.80.9540, 6217.10.9530 Mr. Harold J. Greenberg Jerome Cutting Corp. 385 Gerard Ave. 11th Fl. Bronx, NY 10451 RE: The tariff classification of safety vests from Taiwan. Dear Mr. Greenberg: In your letter dated March 9, 2001 you requested a classification ruling. Three samples of safety vests were submitted with your request. Style #ISV122 is composed of knit 100% polyester mesh fabric. The garment has a full front opening with a hook and loop closure, a ¾” strip of elastic at the sides, and reflective fabric at the back and front. You state that Style #ISV132 is composed of Polyvinyl Chloride plastic material. However, examination reveals that the item is composed of woven plastic coated textile material under 5mm in width. The garment features a full front opening with a hook and loop closure, reflective fabric at the back and front and 3 ¾” self-fabric at the sides with a hook and loop closures. Style #ISV142 is composed of knit 100% polyester fabric. The garment features a full front snap closure, reflective fabric on the front and back and a snap closure on each side. Section X1 Note (g) states: this section does not cover “Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5mm, of plastics (chapter 39),…” The strip is under 5mm, therefore the item is classified in chapter 62. The applicable subheading for Style #s ISV122 and ISV142 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other; Other, Of man-made fibers: Other.” The duty rate will be 14.9% ad valorem. The applicable subheading for Style #ISV132 will be 6217.10.9530, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up 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 #s ISV122, ISV132 and ISV142 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan 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