The tariff classification of a man’s jacket and vest set from Hong Kong

NY D87269 February 5, 1999 CLA-2-62:RR:NC:WA:357 D87269 CATEGORY: Classification TARIFF NO.: 6110.30.3030; 6201.93.3511 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a man’s jacket and vest set from Hong Kong Dear Mr. Maher: In your letter dated January 21, 1999, on behalf of Wilke Rodriguez, you requested a classification ruling. The sample submitted, style number P8353, is a man’s jacket and vest set. The jacket and vest set consists of an inner hip-length vest and an outer hip-length jacket which can be zippered together along the front edges and attached together at the nape of the neck by a “VELCRO”-type fastener so as to be worn as one garment. Although the garments are worn together, each garment can also be worn separately and will be classified as a separate garment. The jacket is constructed of an outershell composed of a woven 40% cotton/40% polyester/20% nylon fabric. The jacket is lined with a woven man-made fabric and has a nonwoven batting fill. In a phone conversation you stated that the jacket is not coated for water resistance. The jacket features a full front opening secured by a zipper closure as well as a secondary zipper for attaching the vest. The jacket has a stand-up collar, two front slash pockets at the waist, long sleeves with “VELCRO”-type fastener tab closures on the sleeve cuffs and a straight cut bottom hem with no tightening element. On the inner portion of the garment’s collar there is half of a “VELCRO”-type fastener at the nape of the neck used for attachment of the vest. The garment has a zippered pocket on the lower portion of the left sleeve. The inner vest is constructed of a 100% polyester finely knit fabric which is napped on the outside surface. The vest is sleeveless and has oversized armholes. The vest features a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the garment’s collar. On the inner portion of the garment’s collar at the nape of the neck there is half of a “VELCRO”-type fastener that is used for attachment to the jacket. The vest has binding fabric surrounding each armhole and at the bottom hem. The garment are being returned to you as you have requested. The applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks, windbreakers and similar articles, of man-made fibers. The duty rate will be 28.6 percent ad valorem. The applicable subheading for the vest will be 6110.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for vests, other than sweater vests: knitted or crocheted: of man-made fibers: men’s or boys’. The duty rate will be 33.1 percent ad valorem. The jacket falls within textile category designation 634. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong are presently subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division