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NY N013724




July 24, 2007

CLA-2-61:RR:NC:TA:N3:356

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3030; 6110.30.3035

Ms. Tara Iannelli
Expeditors International of Washington, Inc. 3 Technology Drive
Peabody, MA 01960

RE: The tariff classification of men’s and women’s bonded vests from China.

Dear Ms. Iannelli:

In your letter dated June 29, 2007, you requested a tariff classification ruling on behalf of Charles River Apparel. As requested, your samples will be returned.

Style 9819 is a men’s vest constructed from a laminated fabric consisting of an outer layer of 88% polyester, 12% spandex, woven fabric bonded to an inner layer of 100% polyester, finely knit pile fabric. Style 9819 is sleeveless with oversized armholes and features a self-fabric stand-up collar; a full front opening with a zippered closure; zippered pockets below the waist; an inner zippered pocket on the left front panel; and a straight bottom with a drawcord and cord locks.

Style 5819 is a women’s vest constructed from a laminated fabric consisting of an outer layer of 88% polyester, 12% spandex, woven fabric bonded to an inner layer of 100% polyester, finely knit pile fabric. Style 5819 is sleeveless with oversized armholes and features a self-fabric stand-up collar; a full front opening with a zippered closure; zippered pockets below the waist; an inner zippered pocket on the left front panel; and a straight bottom with a drawcord and cord locks.

Although you suggest classification of the garments as woven jackets, following Chapter 60, Note 1(c), garments constructed of laminated knit pile fabric are considered knit garments, whether the knit pile fabric is laminated to a knit or to a woven fabric. The lack of sleeves does not provide protection against the elements as required of a knit jacket. Consequently, the applicable subheading for Style 9819 will be 6110.30.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 32% ad valorem.

The applicable subheading for Style 5819 will be 6110.30.3035, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: women’s or girls’. The rate of duty is 32% 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/.

Styles 9819 and 5819 fall within textile category designation 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646-733-3271.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division

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