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N176566 N1 Ruling Active

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

Issued August 9, 2011 by U.S. Customs and Border Protection.

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N1 N176566 (August 9, 2011)

Tariff classification

HTS codes: 6113.00.9084

Headings: 6113

Product description

The plastic is visible through the mesh fabric. The vest has oversized armholes that are edged with a binding fabric, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has two vertical front pockets with zipper closures below the waist and an elasticized waistband. The sample is being returned to you as you have requested. In your letter you also requested the classification of this garment if it did not have the plastic lamination. For a classification ruling on a garment of different construction, please submit a sample.

CBP rationale

The applicable subheading for the outerwear vest will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other men’s or boys’.

Full text

N176566 August 9, 2011 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084 Ms. Jennifer Lo JLO, Inc. 801 W. Hyde Park Blvd. Inglewood, CA 90302 RE: The tariff classification of a men’s outerwear vest from China Dear Ms. Lo: In your letter dated July 19, 2011, you requested a tariff classification ruling. The sample submitted, style number G7F1J560, is a men’s hip-length outerwear vest with a shell composed of a bonded fabric, consisting of an outer flat knit 100% polyester fabric and an inner knit mesh 100% polyester fabric, with a plastic polyurethane laminate in between. The plastic is visible through the mesh fabric. The vest has oversized armholes that are edged with a binding fabric, a stand-up collar and a full front opening secured by a zipper closure that extends to the top of the collar. The garment has two vertical front pockets with zipper closures below the waist and an elasticized waistband. The sample is being returned to you as you have requested. In your letter you also requested the classification of this garment if it did not have the plastic lamination. For a classification ruling on a garment of different construction, please submit a sample. The applicable subheading for the outerwear vest will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other: other: other men’s or boys’. The rate of duty 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 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 W. Raftery at (646) 733-3047. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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