N248887 N2 Ruling Active

The tariff classification of outerwear vests from China

Issued January 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6113.00.9086, 6113.00.9084

Headings: 6113

Product description

Your samples will be returned as requested. Style ARMRF14187 is a man’s outerwear vest. The front panels and the back yoke are made from a knit 100% polyester fabric with visible polyurethane laminated to the inner surface, while the balance of the back panel is made from an 86% polyester 14% spandex jersey knit uncoated fabric. The outerwear vest features a full front opening secured by a zipper closure that extends to the top of the collar, an elasticized drawstring with cord lock at the bottom hem and one zippered pocket on the lower back. Style ARWRF14008 is a woman’s outerwear vest. The front panels and the free-hanging yoke are made from a knit 100% polyester fabric with visible polyurethane laminated to the inner surface, while the back panel is made from an 86% polyester 14% spandex jersey knit uncoated fabric. The outerwear vest features a full front opening secured by a zipper closure that extends to the top of the collar, and one zippered pocket on the lower back.

CBP rationale

The applicable subheading for the style ARMRF14187 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 applicable subheading for the style ARWRF14008 will be 6113.00.9086, 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: Women’s or girls’.

Full text

N248887 January 15, 2014 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9084; 6113.00.9086 Ms. Sally Gifford Adidas Group 1895 JW Foster Blvd Canton, MA 02021 RE: The tariff classification of outerwear vests from China Dear Ms. Gifford: In your letter dated December 17, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style ARMRF14187 is a man’s outerwear vest. The front panels and the back yoke are made from a knit 100% polyester fabric with visible polyurethane laminated to the inner surface, while the balance of the back panel is made from an 86% polyester 14% spandex jersey knit uncoated fabric. The outerwear vest features a full front opening secured by a zipper closure that extends to the top of the collar, an elasticized drawstring with cord lock at the bottom hem and one zippered pocket on the lower back. Style ARWRF14008 is a woman’s outerwear vest. The front panels and the free-hanging yoke are made from a knit 100% polyester fabric with visible polyurethane laminated to the inner surface, while the back panel is made from an 86% polyester 14% spandex jersey knit uncoated fabric. The outerwear vest features a full front opening secured by a zipper closure that extends to the top of the collar, and one zippered pocket on the lower back. The applicable subheading for the style ARMRF14187 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. The applicable subheading for the style ARWRF14008 will be 6113.00.9086, 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: Women’s or girls’. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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