The tariff classification of a unisex vest from China

NY M85286 August 10, 2006 CLA-2-62:RR:NC:N3:360 M85286 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Ms. Joan Studeny GHY USA Inc. Customs Brokers/Trade Consultants 572 South Fifth Street Pembina, ND 58271 RE: The tariff classification of a unisex vest from China Dear Ms. Studeny: In your letter received on July 19, 2006, you requested a classification ruling on behalf of Mondetta. The submitted sample will be returned to you as requested. Style RES07VEST is a vest constructed from 100 percent polyester woven fabric. The garment features oversized armholes, a stand up collar, two pockets at the waist with Velcro closures and a full front zippered opening. You have described this garment as unisex. Unisex garments are classified based on the requirements of Chapter 62, note 8, which states: Garments of this chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. If the vest is worn by both males and females and cannot be identified as exclusively men's, then the applicable classification for the garment will be in the HTS subheading covering women's garments. The specifications you submitted with the sample indicate that the vest is sized as unisex. In your letter you suggest classification under 6202.93.5011, HTS. The vest cannot be classified under 6202.93.5011, HTS, because it does not have any padding or insulation. The vest is correctly classified under heading 6211, HTS as a women’s vest. The applicable subheading for the vest 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. 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/. 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