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N059603 N0 Ruling Active

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

Issued May 14, 2009 by U.S. Customs and Border Protection.

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N0 N059603 (May 14, 2009)

Tariff classification

HTS codes: 6211.33.0054

Headings: 6211

Product description

The item in question, style 10S3765, is a men’s sleeveless garment with a shell made from a 100% polyester woven fabric, and a lining made from a 100% polyester knit mesh fabric. The vest has a half-zipper front opening that extends to the top of the collar, a yoke back, on-seam lower front and back pockets with zipper closures and an elasticized drawstring with a cord lock through the bottom hem. You indicated that the garment is water resistant. The water resistant provisions in the HTSUS are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Vests are not among the items in those subheadings.

CBP rationale

The applicable subheading for style 10S3765 will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments of man-made fibers: other vests.

Full text

N059603 May 14, 2009 CLA-2-62:OT:RR:NC:TA:357 CATEGORY: Classification TARIFF NO.: 6211.33.0054 Ms. Ahn Halliburton Design Resources, Inc. 7007 College Blvd. Overland Park, KS 66211 RE: The tariff classification of a men’s outerwear vest from China Dear Ms. Halliburton: In your letter dated May 9, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style 10S3765, is a men’s sleeveless garment with a shell made from a 100% polyester woven fabric, and a lining made from a 100% polyester knit mesh fabric. The vest has a half-zipper front opening that extends to the top of the collar, a yoke back, on-seam lower front and back pockets with zipper closures and an elasticized drawstring with a cord lock through the bottom hem. You indicated that the garment is water resistant. The water resistant provisions in the HTSUS are limited to garments within the subheadings listed in HTSUS Chapter 62 Additional U.S. Legal Note 2. Vests are not among the items in those subheadings. The applicable subheading for style 10S3765 will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments of man-made fibers: other vests. The rate of duty 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/. 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 William Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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