CLA-2-62:OT:RR:NC:N3:357
Mr. Vincent Ventura
KAT Import Brokers
Division of Kamino International Transport, Inc.
145 Hook Creek Blvd, A.I.O.P., Bldg. B4A
Valley Stream, New York 11581
RE: The tariff classification of two women’s vests from China
Dear Mr. Ventura:
In your letter dated February 7, 2012, on behalf of UBU Clothing, you requested a tariff classification ruling.
Two samples were submitted: Style number 2042V is a women’s hip-length outerwear vest with a shell composed of a woven crimped 100% polyester fabric, and a lining composed of a woven crimped 100% polyester fabric, with a nonwoven polyester batting in between.
The vest has oversized armholes, a fold-down pointed collar, a full front opening secured by a zipper closure and an overlapping flap with a one-snap closure at the neck that covers the front zipper area. The garment has two front pockets at the waist, and the shell fabric and lining fabric are sewn together at the bottom edge.
Style number 2042VC is a women’s hip-length reversible outerwear vest. Each shell is composed of a woven crimped 100% polyester fabric with a nonwoven polyester batting in between. Each shell has oversized armholes and has a fold-down pointed collar, a full front opening secured by a reversible zipper pull closure and an overlapping flap with a one-snap closure at the neck that covers the front zipper area. Each shell has two front pockets at the waist, and the fabrics of both shells are sewn together at the bottom edge.
The samples are being returned to you as you have requested.
The applicable subheading for these vests will be 6202.93.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides other women’s or girls’ anoraks (including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets), of man-made fibers: padded, sleeveless jackets. The rate of duty will be 14.9 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/.
We note that the reversible vest style 2042VC is marked with the country of origin by means of a fabric label sewn inside one of the pockets. CBP has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “Consumer Protection” and then on “Business Information” and then on “Clothing and Textiles”).
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 W. Raftery at (646) 733-3047.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division