The tariff classification of safety vests and pants from Vietnam.

NY L84142 April 27, 2005 CLA-2-61:RR:NC:N3:353 L84142 CATEGORY: Classification TARIFF NO.: 6117.80.9540, 6217.10.9530 Ms. Susan Cass M.L. Kishigo 2901 South Daimler Street Santa Ana, CA 92705 RE: The tariff classification of safety vests and pants from Vietnam. Dear Ms. Cass: In your letter dated April 4, 2005, you requested a classification ruling. The samples will be returned to you as requested. Four samples of safety items were submitted with your request. Style 1083, Lime vest, is composed of knit mesh 100% polyester fabric. The vest has a full front opening with a hook and loop closure, a left breast pocket and 2” silver reflective tape. Style 1205, Orange vest, is composed of knit mesh 100% polyester fabric. The vest has a full front opening with a hook and loop closure, a left breast pocket and lime reflective tape. Style 3108, Lime pants, is composed of knit mesh 100% polyester fabric. The pants have a drawstring waist and silver reflective tape at the bottom of the pants. Style 1095, Orange vest, is composed of woven 100% polyester fabric. The vest has a full front opening with a four snap closure and inside pockets. The applicable subheading for the Lime knit vest, style 1083, Orange knit vest, style1205 and the Lime knit pants, style 3108 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other...Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The applicable subheading for the Orange woven vest, style 1095 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other...Of man-made fibers." The duty rate will be 14.6% 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