The tariff classification of women’s and men’s vests

N295141 March 26, 2018 CLA-2-62:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6201.93.6000; 6201.93.6511; 6202.93.4800; 6202.93.5511 Ms. Natalia Lesanu Migram and Company Ltd. 400-645 Wellington Montreal, QC H3C 0L1 Canada RE: The tariff classification of women’s and men’s vests Dear Ms. Lesanu: In your letter dated February 19, 2018, you requested a tariff classification ruling. The samples are being retained for our files. Style 12503 is a men’s hip-length vest. Documentation provided with your ruling request indicates that the garment is constructed from 100% polyester woven dobby fabric containing a 600 mm polyurethane coating, which passes the water resistant test. The coating is not visible as the term is defined in the tariff, therefore, heading 6210, Harmonized Tariff Schedule of the United States (HTSUS) does not apply. The garment features a full front opening with a zipper closure that extends through a stand-up collar; a polyester mesh lining; a zipper flap with chin guard; zippered pockets; an interior mesh pocket with a hook and loop closure; and reflective details on the back body. An elastic drawcord with adjustable toggles used for tightening is threaded through the bottom hem. Style 92503 is a women’s hip-length vest. Documentation provided with your ruling request indicates that the garment is constructed from 100% polyester woven dobby fabric containing a 600 mm polyurethane coating, which passes the water resistant test. The coating is not visible as the term is defined in the tariff, therefore, heading 6210, HTSUS does not apply. The garment features a full front opening with a zipper closure that extends through a stand-up collar; a polyester mesh lining; a zipper flap with chin guard; zippered pockets; an interior pocket with a hook and loop closure; and reflective details on the back body. An elastic drawcord with adjustable toggles used for tightening is threaded through the bottom hem. Style 12503 and Style 92503 are eligible for classification as water resistant. If Style 12503 meets the water resistant requirements as specified in HTSUS, Chapter 62, Additional U.S. Note 2, the applicable subheading will be 6201.93.6000, HTSUS, which provides for: Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other Water resistant. The rate of duty is 7.1% ad valorem. If Style 12503 does not meet the water resistant requirements, the applicable subheading will be 6201.93.6511 which provides for: Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Men’s. The rate of duty is 27.7% ad valorem. If Style 92503 meets the water resistant requirements as specified in HTSUS, Chapter 62, Additional U.S. Note 2, the applicable subheading will be 6202.93.4800 which provides for: Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other Water resistant. The rate of duty is 7.1% ad valorem. If Style 92503 does not meet the water resistant requirements, the applicable subheading will be 6202.93.5511 which provides for Women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6204: Anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Of man-made fibers: Other: Other: Other: Other: Other: Women’s. The rate of duty is 27.7% 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 https://hts.usitc.gov/current. 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 Deanna Boldt at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division