The tariff classification of a women’s reversible vest from China

N235743 December 13, 2012 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6202.93.2020 Mr. Spencer Hutchins CDS Global Logistics, Inc. 604 Oaksdale Ave. S.W., Suite 200 Renton, WA 98057 RE: The tariff classification of a women’s reversible vest from China Dear Mr. Hutchins: In your letter dated November 12, 2012, on behalf of Item House, you requested a tariff classification ruling. You submitted a sample which we are returning as you requested. The item in question, style 864, is a reversible vest, with one side comprised of a knit pile faux fur fabric and the other of a 100% polyester woven fabric which is bonded to a breathable polyurethane membrane and diamond-quilted to a nonwoven batting. The garment has a full front opening with a zipper having a reversible closure and extending to the top of the collar. The knit side has on-seam pockets at the waist, while the woven side has patch pockets at the waist. The first issue presented by this garment is whether it is classifiable as knit in Chapter 61or as woven in Chapter 62, Harmonized Tariff Schedule of the United States (HTSUS). It is apparent from reviewing the sample that it is equally suitable for wear with either side as the exterior, making it a true reversible. General Rule of Interpretation 3 (GRI 3) directs us that when two or more headings each refer only to part of the materials in a product, we should classify according to the material or component that imparts the essential character. Failing that, classification is based on the heading that occurs last in the tariff among those which equally merit consideration. Because both sides are suitable for wear on the exterior, this item is classifiable in Chapter 62, HTSUS. The next issue is under what provision in Chapter 62 this item is classifiable. The competing subheadings are 6202.93 and 6210.50. According to information you provided the quilted fabric with the polyurethane membrane is “bulk quilted,” i.e., quilted before cutting into garment components. Subheading 6210.50 is limited to garments made up of fabrics of heading 5903, 5906 or 5907, HTSUS. Because quilted fabric in the piece is provided for in Chapter 58, HTSUS, and not in Chapter 59, it follows that goods made in this manner are not classifiable in subheading 6210.50. The applicable subheading for style 864 will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ padded, sleeveless jackets, of man-made fibers. The rate of duty will be 14.9 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