The tariff classification of a hunting vest with cushion from China

N233168 October 3, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6210.40.9060 Mr. Jimmy Tsang Takson Garment Mfg. Co. Ltd. Rm. 512-513, 5/F.,South Wing Harbour Centre, Tower 1 1 Hok Cheung Street Hunghom Kowloon, Hong Kong RE: The tariff classification of a hunting vest with cushion from China Dear Mr. Tsang: In your letter dated September 5, 2012, you requested a tariff classification ruling. A sample was submitted. The item in question, style TS-001TV, consists of two components. The first is a men’s turkey hunting vest with a shell made mostly from a 60% cotton/40% polyester woven fabric with a camouflage print design on the outer surface and a visible plastic coating on the inner surface. A portion of the upper back is made from a knit camouflage design fabric. The vest has a front zipper opening, various zippered pockets in the front, an inner game pouch which has padding in the upper back and a strip of blaze orange fabric hanging down the back from the neckline. The second component is a triangular-shaped, fabric-covered cushion which has straps with plastic buckles and metal snaps for attachment to the vest, facilitating storage of the cushion when it is not in use. You suggested separate classification for the cushion and the vest. However, we note that the straps on the cushion specially adapt it for use with the vest, making the combination composite goods for tariff classification purposes. The essential character of this combination is the vest. The applicable subheading for style TS-001TV will be 6210.40.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, other than of man-made fibers. The rate of duty will be 6.2 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