The tariff classification of a women’s outerwear vest from China

N004406 January 9, 2007 CLA-2-62:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6210.50.5055 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad St. New York, NY 10004 RE: The tariff classification of a women’s outerwear vest from China Dear Ms. Cumins: In your letter dated December 12, 2006, on behalf of Junior Gallery, you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 27258M, is a women’s outerwear vest made from knit and woven components. The front panels are made from a 100% woven polyester fabric with a visible polyurethane coating on the inner surface, which is quilted to a nonwoven batting and a woven nylon backing fabric. The back of the vest, the standup collar and trimming around the armholes are made from a 100% acrylic knit fabric. The vest has a full front opening with a metal zipper closure that extends to the top of the collar, patch pockets with snapped flaps at the waist and an additional zippered pocket on the right side. The garment is lined in the back area with a woven nylon fabric. You indicated that the garment will be manufactured by first cutting the woven shell fabric into component parts and then quilting them to the batting and backing fabrics. As such, the quilted portions are not made from quilted fabric in the piece as provided for in Chapter 58, HTSUS. Consequently, the garment is eligible for classification in heading 6210, HTSUS. The applicable subheading for the vest will be 6210.50.5055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907, of man-made fibers. The duty rate will be 7.1 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/. This vest falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS. Once those changes are in effect, it is anticipated that your merchandise will be classified in 6210.50.5055, HTSUS. Under the circumstances, this information is advisory only. 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division