CBP Ruling F86841 — The tariff classification of a men’s vest from Hong Kong.

Tariff classification

Headings: 3926

Product description

The submitted sample is a Style # 088 0503261 Zaire Vest constructed of an outer shell of polyurethane plastic material backed with a gossamer layer of nonwoven 100% polyester fabric. You supplied an independent laboratory test, which shows the plastic material constitutes 50.3%, and the nonwoven fabric 49.7% of the weight of the outer shell. The vest is sleeveless, lined with polyester mesh, and features a stand-up collar, full zippered front closure, and four front pockets. One chest pocket has a flap secured by a hook and loop closure, one chest pocket has a side zipper closure, and the two lower pockets have both a top zipper closure and a side hook and loop closure. The polyurethane/nonwoven outer shell has a thin scrim of nonwoven fabric. The Explanatory Note to 56.03 states that “Nonwovens…are classified in this heading only if they derive their essential character from the nonwoven.” The outer shell is not essential character of the nonwoven, and the polyurethane/nonwoven material is classifiable under heading 3921.

CBP rationale

The applicable subheading for the Style # 088 0503261 Zaire Vest will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.

Full text

NY F86841 May 24, 2000 CLA-2-39:RR:NC:3:353 F86841 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Mr. Charles Merendino Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a men’s vest from Hong Kong. Dear Mr. Merendino: In your letter dated May 5, 2000, on behalf of Tommy Hilfiger U.S.A., Inc./Dayton Industries, you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a Style # 088 0503261 Zaire Vest constructed of an outer shell of polyurethane plastic material backed with a gossamer layer of nonwoven 100% polyester fabric. You supplied an independent laboratory test, which shows the plastic material constitutes 50.3%, and the nonwoven fabric 49.7% of the weight of the outer shell. The vest is sleeveless, lined with polyester mesh, and features a stand-up collar, full zippered front closure, and four front pockets. One chest pocket has a flap secured by a hook and loop closure, one chest pocket has a side zipper closure, and the two lower pockets have both a top zipper closure and a side hook and loop closure. The polyurethane/nonwoven outer shell has a thin scrim of nonwoven fabric. The Explanatory Note to 56.03 states that “Nonwovens…are classified in this heading only if they derive their essential character from the nonwoven.” The outer shell is not essential character of the nonwoven, and the polyurethane/nonwoven material is classifiable under heading 3921. The applicable subheading for the Style # 088 0503261 Zaire Vest will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The rate of duty will be 5% ad valorem. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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