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

N031142 June 18, 2008 CLA-2-62:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Ms. Michelle Wong Avon Products 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a girl’s outerwear vest from China. Dear Ms. Wong: In your letter dated June 12, 2008, you requested a tariff classification ruling. As requested, the sample will be returned to you. Style PP 1070470 is described as a Kid’s Reversible Puffer. The item is a girl’s reversible outerwear vest. The shell is made of woven polyester fabric and has a brushed satin finish. The item has a polyfill interior and a woven man-made fiber lining. The sleeveless garment features a full front opening that is secured by a heavy duty zipper, slash pockets at the waist, a stand-up collar and a rib knit waistband. The sample is a girl’s size 6X. The applicable subheading for Style PP 1070470 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/. The jacket 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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