The tariff classification of women’s vests from China

NY M80338 March 2, 2006 CLA-2-62:RR:NC:N3:360 M80338 CATEGORY: Classification TARIFF NO.: 6211.43.0076; 6110.30.3035 Ms. Lori J. P. Boullet Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of women’s vests from China Dear s. Boullet: In your letter dated February 9, 2006, you requested a classification ruling. The submitted samples will be returned to you as requested. Style TL 1017 is a woman’s vest constructed from 100 percent nylon woven fabric. The vest features oversized armholes, a funnel-like collar, two zippered chest pockets, a zippered pocket at the lower back, multiple pockets at the waist, two with Velcro closure, an inside pocket, a full front zippered opening and a draw cord bottom. The vest is partially lined with a knitted mesh fabric. The garment provides insufficient coverage for wear without another outerwear garment. Style HL 1007 is a woman’s vest constructed from 100 percent polyester knit fleece fabric that is bonded to 65 percent polyester and 35 percent knit cotton jersey. The vest features oversized armholes, a funnel-like collar, two zippered pockets at the waist and a full front zippered opening. The garment also has contrasting colored piping around the collar, arm openings, front opening and hem. The garment provides insufficient coverage for wear without another outerwear garment. The applicable subheading for style TL 1017 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), 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 HL 1007 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: vests, other than sweater vests: women’s or girls’. The duty rate will be 32 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style TL 1017 falls within textile category designation 659 and style HL 1007 falls within textile category designation 639. 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