The tariff classification of an outerwear vest for boys’ wear from China

NY M81547 March 30, 2006 CLA-2-61:RR:NC:TA:358 M81547 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Melissa Fox Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of an outerwear vest for boys’ wear from China Dear Ms. Fox: In your letter dated March 24, 2006, written on behalf of Tellas Ltd., Inc., you requested a classification ruling. Submitted style F64KL720J, which you state is intended for boys’ wear and which is manufactured from heavy-weight fleece fabric of 70% polyester/30% acrylic that resembles sherpa, is a sleeveless garment, characterized by a full-front, zippered opening that extends into the stand-up collar and by a zippered pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar aricles, knitted…, of man-made fibers, other, other, other, other, vests, other than sweater vests, …boys’. The duty rate will be 32 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The garment falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division