The tariff classification of a men’s outerwear vest from Bangladesh, Vietnam or China

NY M85186 August 21, 2006 CLA-2-62:RR:NC:TA:357 M85186 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Ms. Florence Lai Ash City 2111 McGowan Rd. Scarborough, Ontario M1S 3Y6 Canada RE: The tariff classification of a men’s outerwear vest from Bangladesh, Vietnam or China Dear Ms. Lai: In your letter dated July 20, 2006, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 88127, is a men’s outerwear vest with a shell made from a woven 96% polyester/4% spandex outer fabric bonded to a flat knit fabric. The garment has a full front opening secured by a two-way zipper that extends to the top of the collar, zippered pockets at the waist, an inner mesh pocket and an elasticized drawstring through the bottom hem. There is no plastics material visible when the shell fabric is viewed in cross-section. The applicable subheading for the vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, of man-made fibers: other vests. 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/. This 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division