CLA-2-62:OT:RR:NC:N3:348
Mr. Timothy Ruane
Amer Sports
130 East Randolph Street, Suite 600
Chicago, Illinois 60601
RE: The tariff classification of runner’s vest from Indonesia
Dear Mr. Ruane:
In your letter dated June 18, 2020, you requested a tariff classification ruling. The sample is being retained by this office.
Style LC1300900 consists of a combination a runner’s vest and hydration unit. The runner’s vest is composed of 87% nylon and 13% elastane woven fabric. It extends from the shoulders to the middle of the chest. It features a mesh knit lining, oversized armholes, a vertical zipper with reflective strip on the right chest, a reflective logo on the left chest, two elasticized pouch pockets on each front panel, a reflective logo on back for increased visibility, a rear zipper pocket on each side and a rear compartment. The hydration unit consists of two soft plastic water reservoirs with valves. Each reservoir is secured in one of the pouch pockets on the front panel.
You suggest classification under 6211.43.1091 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Other.” We disagree with this classification. The Informed Compliance Publication entitled, “Classification: Apparel Terminology under the HTSUS” describes vests (6110, 6211) as “upper body garments resembling a sleeveless sweater or jacket. They feature oversized armholes and are designed for wear over other outer garments such as blouses or shirts. Vests extend to the waist or slightly below; some contemporary vests may be as long as hip-length.” The item in question does not reach the required length to be classified as apparel.
The item is described in heading 3926, the hydration unit component, and heading 6217 (clothing accessory), the runner’s vest component. The hydration unit is an important component of the item as is the runner’s vest. Neither component imparts the essential character of Style LC1300900 which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTS.
The applicable subheading for Style LC1300900 will be 6217.10.9530, HTSUS, which provides for, “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers.” The rate of duty will be 14.6% 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
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division