The tariff classification of a unisex costume tool vest from China or Sri Lanka.

NY K89850 October 14, 2004 CLA-2-62:RR:NC:3:353 K89850 CATEGORY: Classification TARIFF NO.: 6210.50.3000 Mr. Richard Wadiri Naito Design Int’l. Co. Ltd. 900 Livingston Ave. North Brunswick, NJ 08902 RE: The tariff classification of a unisex costume tool vest from China or Sri Lanka. Dear Mr. Wadiri: In your letter dated September 29, 2004 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, Article 135, is a unisex costume tool vest composed of woven 50% polyester/50% nylon fabric that is coated with compact PVC plastic material that completely obscures the underlying fabric. The vest has a full front opening and a tool pocket and holder with plastic hammer and tape measure. The applicable subheading for the costume tool vest, Article 135, will be 6210.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of fabrics of heading…5903, 5906 or 5907: Other women's or girls' garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric." 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