The tariff classification of a “Fishing Vest” from the Philippines.

NY G88608 April 5, 2001 CLA-2-63:RR:NC:TA:351 G88608 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Patricia Bowman Fritz Companies, Inc. 2335 W. Sunset Springfield, MO 65807 RE: The tariff classification of a “Fishing Vest” from the Philippines. Dear Ms. Bowman: In your letter dated March 23, 2001, on behalf of Guildmaster Imports, Inc., you requested a tariff classification ruling. The sample submitted is a miniature “Fishing Vest” used in a framed display. It is made of woven textile panels sewn to resemble a miniature sleeveless vest. It features a zippered closure and zippered pockets. It is decorated with feathers attached onto a metal hook. The applicable subheading for the “Fishing Vest” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of the Philippines, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division