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

N233016 October 1, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Mike Packard Dash America, Inc. DBAPearl Izumi USA, Inc. 1886 Prairie Way Louisville, CO 80027 RE: The tariff classification of a women’s reversible vest from China Dear Mr. Packard: In your letter dated August 31, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The remaining items in your letter will be the subject of a separate response from us. The item in question, style 11231321, Elite Prima Reverse Vest, is described as a reversible cycling vest. We note that although it has pockets and a logo on both sides, it does not have a reversible zipper pull. However, the classification of this particular item is not affected by its reversibility. The garment has a full front opening with a zipper closure that extends to the top of the collar, a curved bottom, slant pockets at the waist on the black side, a lower back pocket on the second side and binding tape around the armhole openings and the bottom hem. Both shells are made from a 100% polyester woven fabric with an acrylic coating and the garment has a nonwoven Primaloft insulation. You suggested classification of this article in Harmonized Tariff Schedule of the United States (HTSUS) subheading 6210.50, based on your belief that the coating obscures the weave of the fabric. In examining the two shell fabrics following established methods, namely, in a well-lighted room using the naked eye, we find no visual evidence of a coating on either fabric. Therefore, HTSUS subheading 6210.50 is not applicable. The applicable subheading for style 11231321 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s and girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other: other padded, sleeveless jackets, of man-made fibers. The rate of duty 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division