The tariff classification of safety vests from China.

N041389 October 27, 2008 CLA-2-39:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 3926.20.9050, 6117. 80.9540 Ms. Karen Quintana NYK Logistics (Americas), Inc. 2417 E. Carson Street, Suite 200 Long Beach, California 90810 RE: The tariff classification of safety vests from China. Dear Ms Quintana: In your letter dated October 6, 2008 on behalf of Jackson Safety LLC, you requested a classification ruling. The samples which you submitted are being returned as requested. Style 3006292 Speciality Safety Vest is constructed of heavy-duty knit fabric made from vinyl coated yarns, the item has reflective tape full front opening with a hook and loop closure, and a legend that identifies the wearer as police, EMT, security, etc. Style 3015095 is a flame retardant mesh fabric safety vest coated on both sides with PVC. The item has a full front opening with a hook and loop closure and reflective tape. Style 3007308 is a safety vest constructed of a mesh fabric with vinyl material on both sides. The item has reflective tape and a full front opening with a hook and loop closure. Style 3017589 is constructed of knit mesh man-made fiber fabric. The item has reflective tape and a full front opening with a hook and loop closure. You suggest classification of 6113.00.1012. Regarding Styles 3015095 and 3007308, Legal Note 2(a)(3) to Chapter 59, HTSUS, states that Heading 5903 applies to:Textile fabrics impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular) other than:       (3) Products in which the textile fabric is either completely embedded in plastic or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resultant change in color (chapter 39).The fabric comprising Styles 3015095 and 3007308 is entirely coated or covered with plastics and, therefore, that fabric would be excluded from classification in chapter 59, HTSUS. The safety vest is classifiable as a plastics good in chapter 39.   The applicable subheading for Styles 3015095 and 3007308 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other." The rate of duty will be 5% ad valorem. Heading 6113 covers certain garments; safety vests are considered a clothing accessory, not a garment. The applicable subheading for Styles 3006292 and 3017589 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), 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 textile category designation is 659. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division