The tariff classification of a woman’s outerwear vest from Vietnam

NY K82818 February 23, 2004 CLA-2-62:RR:NC:WA:357 K82818 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Marty Langtry FedEx Trade Networks 1114 Tower Lane Bensenville, IL 60430 RE: The tariff classification of a woman’s outerwear vest from Vietnam Dear Mr. Langtry: In your letter dated January 27, 2004, on behalf of PG-USA, Inc., dba Tehama, you requested a classification ruling. The sample submitted, style number 185001, is a woman’s hip-length outerwear vest. The vest is constructed of a shell composed of a woven 100% polyester fabric and a lining that is composed of woven 100% polyester fabric, quilted together in a diamond pattern to a lightweight nonwoven batting. The woven polyester fabric is coated with polyurethane. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The vest is sleeveless and has a full front opening secured by a right-over-left, five snap closure. The vest features two chest pockets with zipper closures, two adjustable straps with metal buckles on each side of the waist that can be used for a better fit, a stand-up collar and two side seam vents and a straight cut bottom hem. The garment is finished at the edges with a binding fabric. Each snap closure features the “Tehama” tradename. In your letter you suggested that this garment should be classified under HTS 6202.93.4500, the provision for jackets. Because the item is sleeveless, classification in 6202.93.4500 is inapplicable. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: vests: of man-made fibers: other. The duty rate will be 16 percent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Vietnam are not presently subject to quota restraints or the requirement of a visa. 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 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division