The tariff classification of a man’s outerwear vest from Korea

NY K89049 September 23, 2004 CLA-2-62:RR:NC:WA:357 K89049 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Ms. Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a man’s outerwear vest from Korea Dear Ms. Bounds: In your letter dated August 25, 2004, on behalf of Design Resources, Inc., you requested a classification ruling. The sample submitted, style number 4103, is a man’s hip-length outerwear vest constructed of a shell composed of a woven 100% polyester fabric which is coated with polyurethane. The vest is lined with a mesh 100% polyester fabric. The coating is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The vest has a stand-up collar with a partial opening at the neck that is secured by a zipper closure. The vest has oversized armholes, two side seam pockets at the waist and an elasticized rear waistband. An emblem with a team logo is on the front portion of the collar, a state name is embroidered onto the left chest area and an insert composed of a contrasting color strip of fabric is featured across the upper portion of the front and rear panels. The sample is being returned to you as you have requested. The applicable subheading for the vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men’s or boys’, of man-made fibers, vests: other. The duty rate will be 16 percent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Korea are presently subject to quota restraints and the requirement of a 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division