The tariff classification of women’s vests from China and Vietnam

NY M83126 May 10, 2006 CLA-2-62:RR:NC:N3:360 M83126 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Marty Langtry FedEx Trade Networks Transport & Brokerage, Inc. 1226 Michael Drive Suite B Wood Dale, IL 60191 RE: The tariff classification of women’s vests from China and Vietnam Dear Mr. Langtry: In your letter dated May 4, 2006, you requested a classification ruling on behalf of Tehama. The submitted sample will be returned to you as requested. Style 105053 is a woman’s reversible vest whose outer shells are constructed from 100 percent polyester woven fabric. The garment contains a thin polyfil batting material. The vest features oversized armholes, a funnel-like collar, two zippered pockets at the waist and a full front zippered opening. The outer shell is quilted. Style 163103 is a woman’s vest constructed from 100 percent polyester woven fabric. The lined vest features oversized armholes, a mandarin collar and a full front zippered opening. You have recommended classification of both styles under subheading 6202.93.2020, HTS, as a padded, sleeveless jacket. We disagree. The batting material for style 105053 is thin providing little if any warmth while the overall appearance of style 16103 is that of a sportswear vest. The garments are correctly classified as vests under heading 6211, HTS. The applicable subheading for both vests will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 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 vest 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division