CLA-2-62:OT:RR:NC:N3:358
Ms. Donna Arloro
PVH Corp.
200 Madison Avenue
New York, NY 10016
RE: The tariff classification of a children’s vest from the Philippines
Dear Ms. Arloro:
In your letter dated September 23, 2015, you requested a tariff classification ruling. Your ruling request was accompanied by a sample. The sample will be returned to you, as requested.
The submitted sample, Style 71367TH, is an infant boy’s vest, size 12 months, constructed from 100 percent polyester woven fabric which has a visible polyurethane coating on the inner surface. The vest is fully lined and features oversized armholes; a stand-up collar; a quilted shell; a full front opening secured by a zipper and a left over right five snap closure; and two front pockets with side openings at the waist. The garment is lightly padded. The vest provides insufficient coverage for wear without another outerwear garment. This style will be imported in infant’s sizes 3M–18M and toddler sizes 2T-4T.
You have suggested classification under tariff subheading 6210.40.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other men’s or boys’ garments: Of man-made fibers: Other: Anoraks (including ski-jackets) windbreakers and similar articles.” However, in an email to NIS 357 you stated the fabric used in this garment was first coated then quilted prior to cutting the fabric into garment parts. As the polyester woven fabric was quilted in the piece, i.e. prior to cutting, the fabric is classified in heading 5811 HTSUS, not heading 5903. Therefore, classification of this garment in heading 6210 is precluded.
The applicable subheading for Style 71367TH (sizes 3 to 18 months) will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garment and clothing accessories: Of synthetic fibers: Other: Other: Other.” The rate of duty rate will 16 percent ad valorem.
The applicable subheading for Style 71367TH (sizes 2T-4T) will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Vests: Other.” The rate of duty rate will 16 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division