The tariff classification of a unisex vest/backpack combination from China

NY M83341 June 30, 2006 CLA-2-62:RR:NC:WA:357 M83341 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Stacy T. Beutler Horowitz & Weinstein 311 W. Superior St., Suite 525 Chicago, IL 60610 RE: The tariff classification of a unisex vest/backpack combination from China Dear Ms. Beutler: In your letter dated May 30, 2006, on behalf of The Marketing Studio, LLC, d/b/a Vezzeo International, you requested a classification ruling. The sample submitted, style number 1000S “Personal Transportation Gear,” is an adult unisex vest/backpack combination. Both the vest and the backpack portion of the article are constructed of a woven printed 100% polyester fabric that is coated on the inner surface with polyurethane. The vest/backpack combination will be imported in sizes XS to XXL. The vest portion of the article is hip-length, is lined with a woven man-made fiber fabric and has oversized armholes, a v-shaped neckline, a full front opening secured by a zipper closure, a zipper opening with a gusset along the length of each side seam which allows the wearer to expand the garment and a straight cut bottom edge. The garment is bound with a capping fabric at the edges. The garment has a cell phone pocket secured by a tab with a hook and loop fastener on the left chest area, a tab with a snap closure on the right chest area, an inner pocket and four front pockets below the waist. Two of the front pockets have a headphone wire pass-through port on the inside and are secured by a zipper closure and the other two are slash pockets. The garment has two large pouch pockets on the lower portion of the rear panel below the waist. One pouch pocket is opened at the top and the other has a zipper closure. The two pouch pockets are covered by a large flap that is secured by a plastic buckle clip. The backpack portion of the article is sewn onto the upper portion of the rear panel above the waist and is constructed of the same fabric and print design as the vest. The backpack consists of two pouch pockets with double pull zipper closures. One pouch pocket features several pockets and an additional compartment on the inside. One inner pocket has a flap with a hook and loop fastener and one is composed of a mesh fabric with a zipper closure. The sample is being returned to you. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the vest portion of the combination nor the backpack portion provides the essential character. Therefore, classification will be as a woven polyester fabric outerwear vest based on the above. In your letter you suggested classification of the vest/backpack combination under HTS 6210.50.5055. Examination of the coating on the shell fabric indicates that it is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply. The applicable subheading for the vest/backpack combination will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, women’s or girls’: of man-made fibers: Vests: Other. The duty rate will be 16 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 1000S 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 W. Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division