The tariff classification of a safety vest, parka and reversible pullover jacket from China.

NY G88683 April 11, 2001 CLA-2-62:RR:NC:3:353 G88683 CATEGORY: Classification TARIFF NO.: 6117.80.9540, 6113.00.1005, 6113.00.9025 Ms. Gilda E. Jennings Kmart Corp. 3100 West Big Beaver Rd. Troy MI 38084-3163 RE: The tariff classification of a safety vest, parka and reversible pullover jacket from China. Dear Ms. Jennings: In your letter dated March 20, 2001 you requested a classification ruling. Three samples were submitted with your request. Style #80-09-18 is a safety vest composed of knit nylon fabric coated on the outer surface with 100% polyurethane plastic material that does not obscure the underlying fabric. The vest is orange colored, with elastic on each side and a full front opening with a tie closure. Style # 80-06-61 is a man’s multi pocket parka whose outer shell is composed of knit 100% nylon fabric, coated with 100% polyurethane compact plastic material that completely obscures the underlying fabric. The parka has an attached hood, full front zipper closure with a snap storm flap, drawcord at the waist, multi pockets at the front and a 100% polyester lining. Style #80-08-89 is a man’s lower hip-length reversible pullover jacket. One side of the jacket is constructed of a shell composed of a camouflage design brushed knit 100% polyester fleece fabric. The other side is constructed of a shell composed of a knit 100% nylon fabric that has a visible polyurethane coating on the outer surface. The coating does not completely obscure the underlying fabric. The reversible jacket has a stand-up collar, partial opening at the neck that is secured by a zipper closure, long sleeves with elasticized cuffs, a zipper opening on one side seam and a drawcord tightening through the bottom hem. The knit fleece fabric side of the jacket features two front hand warmer pockets at the waist. Each pocket is covered by an overlay of fabric. The overlay fabric that covers the handwarmer pockets is secured by a pull-tab with a hook and loop fastener. The garment also has an overlay of fabric across the rear panel and two grommets under each armhole for ventilation. In accordance with Legal Note 8 to Chapter 61, HTS, garments which are prima facie, classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113. The applicable subheading for the safety vest, style # 80-09-18 will be 6117.90.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.9% ad valorem. The applicable subheading for the multi pocket parka, style #80-06-61 will be 6113.00.1005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Coats and jackets: Men’s or boys’.” The duty rate will be 4.9% ad valorem. The applicable subheading for the reversible jacket, style #80-08-89 will be 6113.00.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Coats and jackets: Other: Men’s or boys’.” The rate of duty will be 7.2% as valorem. Style #80-09-18 falls within textile category designation 659 and style #80-08-89 falls within textile category 634. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The multi pocket parka, style #80-06-61 is not subject to quota and the requirement of visa. 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.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. 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