The tariff classification of a youth camping vest from China

PD F80854 January 25, 2000 CLA-2-62:LA:S:T:1:2:G04 F80854 CATEGORY: Classification TARIFF NO.: 6211.42.0070 Ms. Tina M. Beegle Charles M. Schayer & Co. 15210 32nd Avenue South, Suite D Seattle, WA 98188 RE: The tariff classification of a youth camping vest from China Dear Ms. Beegle: In your letter dated December 16, 1999, on behalf of Cabela’s Inc., you requested a tariff classification ruling. The submitted sample, style 91-1056, is a youth camping vest. The garment is constructed of woven material comprised of 100% cotton and knit material comprised of 100% polyester mesh. The vest features a full front opening with a tab and snap closure, two front chest pockets with Velcro-type closures and “D” rings on each pocket flap, and two lower front exterior pockets with zipper closures. The garment will be imported in youth sizes S, M, and L. Neither the knit nor the woven portion provides the essential character of the garment. Therefore, in accordance with GRI 3(c), the garment will be classified under the heading that occurs last in numerical order among those which equally merit consideration. Your sample will be returned as requested. The applicable subheading for the camping vest will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’: of cotton: vests. The rate of duty will be 8.3% ad valorem. The vest falls within textile category designation 359. As a product of China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport