The tariff classification of a woman’s vest and jackets from China and Hong Kong

NY L85606 July 6, 2005 CLA-2-62:RR:NC:N3:360 L85606 CATEGORY: Classification TARIFF NO.: 6204.32.2030; 6211.42.0075; 6211.43.0076 Ms. Lori J.P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a woman’s vest and jackets from China and Hong Kong Dear Ms. Boullet: In your letter dated June 10, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Style AL1019 is a woman’s reversible vest. Both sides of the garment are constructed from 100 percent polyester woven fabric. General features of the garment include oversized armholes, a knit funnel-like collar, a knit waistband and a full front zippered opening. One side is quilted and the other side is plain. The plain side of the garment features two flapped chest pockets with snap closures. Style AL7307 is a woman’s jacket constructed from 100 percent cotton woven fabric. The jacket features long sleeves with snapped cuffs, a collar, two patch pockets below the waist and a full front opening secured by three hidden snap closures. Style AL7670 is a woman’s jacket constructed from 98 percent cotton and 2 percent spandex woven fabric. The jacket features long sleeves with cuffs and pockets on the upper arms, a notched collar, an inside chest pocket, two pockets below the waist with zippers, a full front opening secured by a zipper and three large hook and eye closures. The jacket also has a back vent. You have recommended classification of style AL1019 under subheading 6202.93.2020, HTS, as a padded, sleeveless jacket. We disagree. The batting material is thin providing little if any warmth. The garment is correctly classified as a vest under heading 6211, HTS. The applicable subheading for style AL1019 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem. The applicable subheading for style AL7307 will be 6204.32.2030, Harmonized Tariff Schedule of the United states (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of cotton: other: women’s. The duty rate will be 9.4 percent ad valorem. The applicable subheading for style AL7670 will be 6211.42.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: jackets and jacket-type garments excluded from heading 6202. The duty rate will be 8.1 percent ad valorem. Style AL1019 falls within textile category designation 659; styles AL7307 and AL7670 fall within textile category designation 335. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division