United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082932 - HQ 0083057 > HQ 0082979

Previous Ruling Next Ruling


HQ 082979


March 21, 1989

CLA-2 CO:R:C:G 082979 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0080

Mr. Steve Scott
Scott Resources
Parker Plaza
2560 Ninth Street, Suite 319-A
Berkeley, CA 94710

RE: Reconsideration of New York Ruling 829857

Dear Mr. Scott:

This letter is in response to your inquiry of June 2, 1988, requesting reconsideration of New York Ruling 829857 of May 18, 1988, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Korea was submitted for review.

FACTS:

The submitted sample is a fishing vest composed of 60 percent polyester and 40 percent cotton. The garment is sleeveless and unlined and features a zippered front opening. The garment contains assorted size pockets with velcro closure, d-rings, and a fleece-like hook holder. The garment appears to be designed for use by men or women.

The garment was originally classified under subheading 6202.93.5010, HTSUSA, which provides for women's anoraks, windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers, textile category 635 and dutiable at the rate of 29.5 percent ad valorem.

ISSUE:

Whether the merchandise at issue is classified under subheading 6202.93.5010, HTSUSA.

LAW AND ANALYSIS:

As previously discussed, subheading 6202.93.5010, HTSUSA provides for padded sleeveless jackets. The garment in question is not padded or lined, and is not a sleeveless jacket; rather, it is a vest designed for fishing. Consequently, it cannot be classified in a provision providing for padded sleeveless jackets.

HOLDING:

In view of the foregoing, the fishing vest at issue is classified under subheading 6211.43.0080, HTSUSA, which provides for other women's vests of man-made fibers, textile category 659, and dutiable at the rate of 17 percent ad valorem. New York Ruling 829857 is modified accordingly.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile articles, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: