The tariff classification of a girl’s padded sleeveless vest from China.

N030135 June 6, 2008 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Jeffrey Victoria Macys Merchandising Group 11 Penn Plaza New York, NY 10119 RE: The tariff classification of a girl’s padded sleeveless vest from China. Dear Mr. Victoria: In your letter dated June 3, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, style A48795 is a girl’s padded sleeveless vest. The shell front is constructed of woven polyester fabric that below a ruffle trimmed bodice is quilted in a diamond pattern and sewn to a poly-fill interior. The front shell has a woven polyester lining. The back shell and neckline are made of rib knit acrylic fabric that contains approximately ten stitches per two centimeters measured in the direction the fabric is formed. The padded vest has a full front opening secured by a zipper closure, oversized armholes, two side entry pockets and a rib knit bottom. The essential characteristic of the article is imparted by the woven polyester front shell fabric. The applicable subheading for style A48795 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ overcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: anoraks, windbreakers and similar articles (including padded, sleeveless jackets): of man-made fibers: other: padded, sleeveless jackets, other. The rate of duty will be 14.9 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/. Man-made fiber vests fall within textile category designation is 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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). 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division