The tariff classification of a woman’s vest from China

NY L86682 August 30, 2005 CLA-2-62:RR:NC:N3:360 L86682 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Brandon Terrell GEAR For Sports, Inc. 9700 Commerce Parkway Lenexa, KS 66219 RE: The tariff classification of a woman’s vest from China Dear Mr. Terrell: In your letter dated August 5, 2005, you requested a classification ruling. The submitted sample will be returned to you as requested. Style SI4690 is a woman’s vest constructed from knit and woven components. The hood and back panel are constructed from 100 percent polyester knit fabric. The front panels are constructed from 100 percent polyester woven fabric. The vest features oversized armholes, two zippered pockets at the waist, a drawstring hood, a full front zippered opening, a lining and an elasticized center back. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, the fabric of the front panels, which forms the entire front of the garment, provides the essential character; therefore, the garment is considered to be of woven fabric. The applicable subheading for the vest 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 pr girls’: of man-made fibers: vests: other. The duty rate will be 16 percent ad valorem. The vest falls within textile category designation 659. 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