CLA-2-61:OT:RR:NC:TA:357

Mr. Craig S. Spadt
Medalist Performance Sports Apparel, Inc.
1047 MacArthur Rd.
Reading, PA 19605

RE: The tariff classification of a men’s coated fleece vest from Vietnam

Dear Mr. Spadt:

In your letter dated May 29, 2008, you requested a classification ruling. We regret the delay in responding, which was due to laboratory analysis.

The item in question, style #MED7859HG00N, is a men’s outerwear vest with a shell made from a 100% polyester brushed knit fabric with a camouflage design print on the outer surface and a visible polyurethane film bonded to the inner surface. The vest has a woven lining. Other features include a full front opening with a zipper closure that extends to the top of the collar, zippered pockets at the waist and in the left chest and an elasticized drawstring with a cord lock at the bottom hem.

Examination of the fabric used to construct this garment by our laboratory indicates that the brushed knit fabric is not of pile construction.

The applicable subheading for style #MED7859HG00N will be 6113.00.9084, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907. The duty rate 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 vest falls within textile category 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 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,

Robert B. Swierupski
Director,
National Commodity Specialist Division