The tariff classification of a man’s outerwear vest from Taiwan

NY G88890 April 12, 2001 CLA-2-62:RR:NC:WA:357 G88890 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a man’s outerwear vest from Taiwan Dear Mr. Hoffacker: In your letter dated March 16, 2001, on behalf of The Millwork Trading Company, you requested a classification ruling. The sample submitted, style number 1334, “Tradewind Vest”, is a man’s hip-length outerwear vest constructed of a shell composed of a woven 100% polyester fabric. The garment is lined in the upper portion of the rear panel with a mesh fabric. In a phone conversation you indicated that the vest has a Teflon coating. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The vest has a stand-up collar, oversized armholes with elastic at the edge and a full front opening that is secured by a double pull zipper closure that extends to the top of the garment’s collar. The vest also has two front pockets with zipper closures at the waist, a free hanging rear yoke with a reflective strip across the bottom edge that covers the mesh lining, a zippered pocket on the lower portion of the rear panel that is covered by an overlay of fabric that also has a reflective strip across the bottom edge and a drawcord tightening through the bottom hem. The bottom hem is cut straight and is shorter in the front and is cut round and is longer in the back. The sample is being returned to you as you have requested. The applicable subheading for the vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’ of man-made fibers, vests: other. The duty rate will be 16.3 percent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are presently subject to quota restraints 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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division