The tariff classification of a men’s upper body garment from China.

N206555 March 1, 2012 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.33.0061; 6211.32.0081 Maya Kessler Eddie Bauer 10401 NE 8th Street Suite 500 Bellevue, Washington 98004 RE: The tariff classification of a men’s upper body garment from China. Dear Ms. Kessler: This replaces Customs Rulings Number N200618, dated February 17, 2012. The purpose of this replacement letter is to correct a clerical error. In N200618, the appropriate duty rate was not provided for Item #038-0077. A complete corrected ruling follows. In your letter dated January 12, 2012, you requested a tariff classification ruling. The samples are being returned as requested. The submitted sample, Item #038-0078, is a men’s upper body garment. The garment is composed of 100% nylon woven fabric. It features: adjustable shoulder straps, a game pocket at the back and an adjustable belt at the waist. The pocket in the back contains a bladder to carry water for drinking. The front is open except for two flap pockets with magnetic snaps. The upper body garment and the bladder, for Item #038-0078, form a composite good. The essential character is imparted by the upper body garment. The submitted sample, Item #038-0077, is a men’s upper body garment. The garment is composed of 75% cotton 25% nylon woven fabric. It features: adjustable shoulder straps, a game pocket at the back and an adjustable belt at the waist. The front is open except for two flap pockets with magnetic snaps. You suggest that these items be classified as a vest. We disagree; the garments lack sufficient body coverage to be classified as a vest. The applicable subheading for Item # 038-0078 will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; Other garments, Men’s and boys’, Of man-made fibers, Other. The rate of duty will be 16 percent ad valorem. The applicable subheading for Item # 038-0077 will be 6211.32.0081, HTSUS, which provides for Track suits, ski-suits and swimwear; Other garments, Men’s and boys’, Of cotton, Other. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division