The tariff classification of a woman’s reversible vest from China

N075455 September 15, 2009 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Anthony J. Cannata Alto Customhouse Brokers, Inc. 145-03 156th Street Jamaica, NY 11434 RE: The tariff classification of a woman’s reversible vest from China Dear Mr. Cannata: In your letter dated September 10th, 2009, you requested a tariff classification ruling on behalf of Marconi U.S.A. You describe the submitted sample as Zebra Vest, style 108796. The garment is a woman’s reversible vest constructed from 100 percent nylon woven fabric on one side and 100 percent polyester knit fleece on the other side. The garment features a full front zippered opening, a funnel-like collar and oversized armholes. The vest provides insufficient coverage for wear without another outerwear garment. Customs has previously concluded that when determining the classification of reversible garments which are comprised of different materials on each side, neither of the materials imparts the essential character of the garment as each side is equally useable and functional. The submitted vest is reversible and equally useable on either side depending on the preference of the wearer. Since both sides of the vest are equally important, Customs will apply the principles of GRI 3(c) and classify the vest in the subheading that occurs last in numerical order, subheading 6211.43, HTS. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear, other garment: other garments, women’s or girls’: of man-made fibers: vests: other. The rate of duty 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 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division