The tariff classification of a men’s knit vest with heating element from China.

N043051 November 26, 2008 CLA-2:61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO: 6110.30.3030 Ms. Lonita Larsen Gerbings Heated Clothing, Inc. 1145 85th Avenue South Tumwater, WA 98501 RE: The tariff classification of a men’s knit vest with heating element from China. Dear Ms. Larsen: In your letter dated September 29, 2008 and in subsequent information received on October 30, 2008, you requested a tariff classification ruling. As requested, your sample will be returned. Style “Vest – Core Heat Camo” is a men’s battery heated vest that is constructed from 100% polyester, finely knit pile fabric that is napped on the outside surface. The garment features oversized armholes; a self-fabric stand-up collar; a full front opening with a zippered closure; a rear yoke; two slash pockets below the waist; a zippered slash pocket on the lower right front panel; a vertical entry, zippered pocket on the left chest; a zippered pocket with connecting wires on the inside left chest; a partial lining of 100% polyester, finely knit mesh fabric; and a straight bottom with a drawcord and cord locks. The garment has three small pads sewn to the lining, one each on the left and right front panels and one in the center back panel. The pads are covered with woven fabric and have electrical wires sewn to them. A connecting wire extends from each pad and these wires are joined into one wire which connects to a detachable battery. You state that the detachable battery will be imported separately from the vest. The applicable subheading for Style “Vest – Core Heat Camo” will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty will be 32% ad valorem. Style “Vest – Core Heat Camo” falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division