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N201506 N2 Ruling Active

The tariff classification of a men’s shooting vest from Vietnam

Issued February 14, 2012 by U.S. Customs and Border Protection.

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N2 N201506 (February 14, 2012)

Tariff classification

HTS codes: 6211.32.0070

Headings: 6211

Product description

The item in question, style “ODS 5-Stand Shooting Vest,” is made from three materials: a woven 100% cotton fabric, a knitted 100% polyester mesh fabric and a faux leather fabric, which consists of a polyurethane plastic exterior surface material on a woven fabric backing. Based on a visual inspection by this office, it appears that the woven portions comprise slightly over 50% of the visible surface area of the vest. The vest’s back yoke, lower front pockets, left chest pockets and lower back panel are made from woven cotton fabric; the upper back, lower back pocket and a small portion of the left front panel are made from polyester mesh fabric; the right front panel is made from faux leather coated woven fabric. The garment has a front zipper closure, upper and lower pockets and left and right adjustment tabs with hook and loop closures above the waist. The purpose of the faux leather is to provide a non-slip surface for a shotgun. You indicated in your letter that the faux leather would be placed on the left side for left-handed shooters.

CBP rationale

The applicable subheading for the “ODS 5-Stand Shooting Vest” will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, of cotton: vests.

Full text

N201506 February 14, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6211.32.0070 Ms. Billie Chartier L.L. Bean, Inc. 15 Casco St. Freeport, ME 04033 RE: The tariff classification of a men’s shooting vest from Vietnam Dear Ms. Chartier: In your letter dated January 23, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style “ODS 5-Stand Shooting Vest,” is made from three materials: a woven 100% cotton fabric, a knitted 100% polyester mesh fabric and a faux leather fabric, which consists of a polyurethane plastic exterior surface material on a woven fabric backing. Based on a visual inspection by this office, it appears that the woven portions comprise slightly over 50% of the visible surface area of the vest. The vest’s back yoke, lower front pockets, left chest pockets and lower back panel are made from woven cotton fabric; the upper back, lower back pocket and a small portion of the left front panel are made from polyester mesh fabric; the right front panel is made from faux leather coated woven fabric. The garment has a front zipper closure, upper and lower pockets and left and right adjustment tabs with hook and loop closures above the waist. The purpose of the faux leather is to provide a non-slip surface for a shotgun. You indicated in your letter that the faux leather would be placed on the left side for left-handed shooters. You suggested classification of this garment in subheading 6114.30.30, as a knitted garment. However, as the knitted portions do not impart the essential character, this article is classifiable instead as a woven vest based on the cotton portions. The applicable subheading for the “ODS 5-Stand Shooting Vest” will be 6211.32.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments, of cotton: vests. The rate of duty will be 8.1 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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