The tariff classification of a women’s insulated vest from China

NY K82531 February 10, 2004 CLA-2-62:RR:NC:TA:357 K82531 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Melissa Weiss-Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of a women’s insulated vest from China Dear Ms. Weiss-Fox: In your letter dated January 15, 2004, on behalf of Outback trading Co., Ltd., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 2376, is a women’s sleeveless garment with a shell made from a woven base fabric to which is applied a layer of plastic, then a top layer of flock to simulate a distressed leather appearance. The garment has a full front opening secured by six snaps, on-seam pockets at the waist, a detachable synthetic fur collar, back vents with snaps and a woven lining diamond-quilted to a nonwoven batting. You provided a breakdown indicating a content of 50% PVC/23% polyester/15% rayon/10% polyurethane. We assume that the base fabric is 100% polyester, that the flock is rayon and that the PVC and polyurethane comprise the coating and binding substances. The applicable subheading for the garment will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The duty rate will be 7.1 percent ad valorem. Style 2376 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division