The tariff classification of outerwear vests for girls from China and Sri Lanka

NY M83790 June 1, 2006 CLA-2-62:RR:NC:TA:358 M83790 CATEGORY: Classification TARIFF NO.: 6202.92.2020; 6202.93.2020 Melissa Fox Barthco International Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of outerwear vests for girls from China and Sri Lanka Dear Ms. Fox: In your letter dated May 24, 2006, written on behalf of Hartstrings, LLC, you requested a classification ruling. Each of the sleeveless, quilted and padded garments, the outershells of which are manufactured from woven fabric, is characterized by a full-front, zippered opening that extends into the high neckline and by a pocket at the lower portion of each of the fronts. Style SJ215 is of 80% polyester/20%nylon, and style SJ915 is of 94% cotton/4% spandex. As you have requested, the sample garments are being returned. The applicable subheading for style SJ215 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…padded, sleeveless jackets, other than those of heading 6204…of man-made fibers, other, padded, sleeveless jackets, other; and for style SJ915 will be 6202.92.2020, HTSUS, which provides for …padded, sleeveless jackets, other than those of heading 6204...of cotton, other, other, padded, sleeveless jackets, other. The duty rates will be 14.9 and 8.9 per cent ad valorem, respectively. 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/. Style SJ215 falls within textile category designation 659 and style SJ915 within 359. 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