CLA-2-62:OT:RR:NC:N3:357
Linda Krueger
Jockey International Inc.
2300 60th Street
Kenosha, WI 53140
RE: The tariff classification of a padded vest from Vietnam
Dear Ms. Krueger:
In your letter dated April 1, 2025, you requested a tariff classification ruling. Per your request, the sample
will be returned.
Style 004768 is a men’s padded vest constructed from knit and woven fabric components. The collar; front
yoke, which extends into the back yoke; and the back panel are constructed from 95% polyester 5% spandex
knit fabric heavily brushed on the inside. The balance of the garment (front panels sans the shoulder yoke) is
constructed from 100% polyester shell fabric insulated with polyfill batting and quilted in horizontal rows to
a 100% polyester lining fabric.
The padded vest features a full front opening with a zipper closure that extends to the top of a stand-up collar,
a storm flap, zippered welt pockets below the waist, elastic binding armholes, and a straight hemmed bottom.
The armholes are cut to accommodate wear over other bulky clothing.
Neither the knit fabric nor the woven fabric exceeds 60% of the surface area of the garment. Both fabrics
play an important role in the garment and neither impart the essential character. The garment is classified
under GRI 3(c) in the tariff heading that occurs last in numerical order among those equally meriting
consideration.
The applicable subheading for the garment will be 6201.40.6020, which provides for Men’s or boys’
overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles
(including padded, sleeveless jackets), other than those of heading 6203: Of man-made fibers: Anoraks
(including ski-jackets), windbreakers and similar articles (including padded, sleeveless jackets): Other: Other:
Padded, sleeveless jackets: Other. The rate of duty will be 14.9%.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 6201.40.6020, HTSUS, listed above.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Deanna Boldt via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division