The tariff classification of unisex cooling vests from Mexico.

NY K88974 September 13, 2004 CLA-2-62:RR:NC:3:353 K88974 CATEGORY: Classification TARIFF NO.: 6211.42.0070, 6114.30.3070, 3824.90.9190 Ms. Jennifer Stafford Kappler 115 Grimes Dr. Guntersville, AL 35976 RE: The tariff classification of unisex cooling vests from Mexico. Dear Ms. Stafford: In your letter dated August 18, 2004 you requested a classification ruling. The samples will be returned to you as requested. Two samples of one-size fits all cooling vests with PCM cooling packs were submitted with your request. Item 1 is made of woven 100% cotton fabric. The garment has a full front zipper opening, adjustable buckles on each side textile webbing and hook and loop closures at the shoulders. Item 2 is made of knit mesh nylon fabric with large pockets at the back and front and the sides close with textile webbing and plastic buckles. There is no front or back opening and the garment fits over the head. If the vest and cooling pack are packaged and shipped together they would be a composite good. The individual pieces, the vest and the PCM cooling pack are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for woven cotton vest with or without the PCM cooling packs will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Vests.” The general duty rate will be 8.1% ad valorem. The textile category designation is 359.       The applicable subheading for the knit mesh vest with or without the PCM cooling packs will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Women’s or girls’.” The general duty rate will be 14.9%. The textile category designation is 659. The applicable subheading for the PCM cooling pack, if shipped separately will be 3824.90.9190, Harmonized Tariff Schedule of the United States (HTS), which provides for “Foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; Other.” The general rate of duty will be 5% ad valorem. Based upon international textile trade agreements products of Mexico are not subject to quota and 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division