CLA-2-61:OT:RR:NC:N3:356
Mr. Steven Kim
Macy’s Merchandising Group
11 Penn Plaza
New York, NY 10001
RE: The tariff classification of a men’s bonded vest from China.
Dear Mr. Kim:
In your letter dated July 11, 2014, you requested a tariff classification ruling. The response was delayed due to laboratory analysis. The sample submitted will be returned.
Style INC70804 is a men’s hooded vest with a sewn-on hood. The vest is composed of 60% cotton, 40% polyester, finely knit, brushed pile fabric coated on the outer surface with compact polyurethane plastic material. The fabric, for the garment, is classified in heading 6001, Harmonized Tariff Schedule of the United States (HTSUS). The hood is constructed from 60% polyester, 40% cotton, a finely knit French terry fabric. Style INC70804 is sleeveless with oversized armholes and features a self-fabric stand-up collar; a full front opening with a zippered closure and a snap closure on the neckline; a zippered pocket on the left chest; two front pockets below the waist; and a self-fabric bottom band.
You suggest classification of the garment in subheading 3926.20.9050, HTSUS, which provides for other articles of plastics…articles of apparel and clothing accessories. The fabric consists of knit pile fabric coated with compact polyurethane on the outer surface. The classification of plastic and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Combinations of textile fabric with compact plastics on one side are considered to be textile products of Section XI rather than plastics of Chapter 39. Therefore, the garment cannot be classified in subheading 3926.20.9050, HTSUS.
You also suggest classification of the garment in subheading 6113.00.9074, HTSUS, which provides for other men’s or boys’ garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, of cotton. Heading 5903 covers textile fabrics impregnated, coated, covered or laminated with plastics. However, Note 1 to Chapter 59 states, “Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabric” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.” The fabric, for the garment, is excluded from this exception.
The legal notes to chapter 60 provide additional guidance in classifying this type of construction. Chapter 60, Note 1 (c) states, “Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 6001.” Since the garment is made of laminated pile knitted fabric of heading 6001, the garment cannot be classified in subheading 6113.00.9074, HTSUS.
Consequently, the applicable subheading for Style INC70804 will be 6110.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: vests, other than sweater vests: men’s or boys’. The rate of duty is 16.5 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 the 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 via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division