The tariff classification of a woman’s and man’s vest from Philippines

N236806 January 8, 2013 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.2020; 6202.93.2020 Ms. DeeDee Desmet Adidas Group 5055 North Greeley Avenue Portland, Oregon 97217 RE: The tariff classification of a woman’s and man’s vest from Philippines Dear Ms. Desmet: In your letter dated November 29, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. Style F13080681 is a man’s padded vest constructed of both knit and woven components. The collar, back panel, side panels, and front panels, which extend from the shoulders to the upper chest, are constructed of knit fabric. The front panels extending from the upper chest to the waist are constructed of 100% nylon woven fabric. The vest features a full front opening with a zipper closure that extends to the top of the collar and a hidden zippered pocket on the right side seam. The woven panels have a lining and are quilted to a nonwoven batting.  The knit component does not impart the essential character of the garment; therefore, it is classified as woven. Style F13080685 is a woman’s padded vest constructed of both knit and woven components. The collar, back panel, side panels, and front panels, which extend from the shoulders to above the bust, are constructed of knit fabric. The front panels extending from the bust to the waist are constructed of 100% nylon woven fabric. The vest features a full front opening with a zipper closure that extends to the top of the collar and a hidden zippered pocket on the right side seam.  The woven panels have a lining and are quilted to a nonwoven batting.  The knit component does not impart the essential character of the garment; therefore, it is classified as woven. The applicable subheading for style F13080681 will be 6201.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Men’s or boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets: Other. The rate of duty will be 14.9 percent ad valorem. The applicable subheading for style F13080685 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Padded, sleeveless jackets: Other. 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 the 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 W. Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division