The tariff classification of a paintball vest from Pakistan

N160895 May 3, 2011 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Justin T. Dolby Redz International 3 Reeves Station Rd. Medford, NJ 08055 RE: The tariff classification of a paintball vest from Pakistan Dear Mr. Dolby: In your letter dated April 13, 2011, you requested a tariff classification ruling. The submitted sample is identified as Paintball and Airsoft (Tactical Outer Carrier) Vest. It is a unisex vest designed to be worn during the sport of paintballing and airsoft. It is composed of a polyester and nylon Cordura fabric. The mesh v-neck vest features a front zipper closure, an adjustable belt at the waist, 6 long pockets along the lower front of the vest and two chest pockets, all with hook and loop closures. The rear of the vest contains 3 long pockets with hook and loop closures. The pockets are designed to hold paint ball pods or airsoft magazines. The sides of the vest are secured by laced grommets. The shoulders feature adjustable hook and loop straps. The applicable subheading for the Paintball and Airsoft (Tactical Outer Carrier) Vest will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other.... Other: Women’s or girls’. The duty rate will be 14.9 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division