The tariff classification of sleeveless padded vests from China.

NY K86245 June 3, 2004 CLA-2-61:RR:NC:3:353 K86245 CATEGORY: Classification TARIFF NO.: 6113.00.1010 Mr. Ronald M. Pigliacelli Deb Shops Inc. 9401 Blue Grass Road Philadelphia, PA 19114 RE: The tariff classification of sleeveless padded vests from China. Dear Mr. Pigliacelli: In your letter dated May 16, 2004 you requested a tariff classification ruling. As requested, the samples will be returned to you. The submitted samples are Style Numbers 5574, 5605, 5456, 5483 Women’s Outerwear Vest (with or without detachable hood) and 5464 Women’s Outerwear Vest (reversible). Style Number 5574, 5605, 5456 & 5483 Women’s Outerwear Vest (with or without detachable hood) is sleeveless and constructed of an outer shell of quilted knit polyester fabric with a polyurethane (PU) shell that completely obscures the underlying fabric. The padded vest is lined with knit polyester fabric and features a full front zipper closure, two side zipper pockets and a removable hood attached by a zipper (when applicable). Style Number 5464 Women’s Outerwear Vest (reversible) is sleeveless and constructed on side A of quilted knit polyester fabric with a polyurethane (PU) shell that completely obscures the underlying fabric. Side B is constructed of a knit ribbed man-made fiber fabric. The garment features a full front reversible zipper closure and two reversible zippers that extend from the bottom to halfway up the side. You state over the telephone that cut-to-shape knit polyester fabric is sprayed with a cellular adhesive on the inside; the padding is then applied to the cut-to-shape panels. The panels are then quilted and sewn together. The quilted fabric is not considered “quilted in the piece” because the quilting occurs subsequent to the panels being cut-to-shape. You suggest classification under subheading 6210.50.3000; however, knit fabric garments, except for garments of 6212, are classified in Chapter 61. For Style Women’s Outerwear Vest (reversible), Side A is classifiable under heading 6113, Side B is classifiable under heading 6102. Chapter 61 Note 8 states that “Garments which are prima facie classifiable under heading 6113 and in another heading of this chapter, excluding heading 6111, are to be classified in heading 6113.” The applicable subheading for Style Numbers 5574, 5605, 5456, 5483 Women’s Outerwear Vest (with or without detachable hood) and 5464 Women’s Outerwear Vest (reversible) will be 6113.00.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Women’s or girls’.” The rate of duty will be 3.8% ad valorem. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division