LA-2-62:OT:RR:NC:N3:348
James Elmendorf
Patagonia
259 W Santa Clara St,
Ventura, CA 93001
RE: The tariff classification of a fishing vest from Vietnam
Dear Mr. Elmendorf:
In your letter dated February 19, 2026, you requested a tariff classification ruling. Your sample will be
returned.
Style 81950, Dry Line Vest, is a unisex fishing vest. The front panels, back yolk and lumbar are composed of
100% nylon woven fabric, with a visible polyurethane coating on the inner surface. The remainder of the
garment is composed of 100% polyester mesh knit fabric. The lining is composed of 100% polyester mesh
knit fabric. The garment features a full-frontal opening secured with an adjustable buckle closure, three
pouches with hook and loop closure attached to each front panel, an inside pocket with a zipper closure at the
left chest, inside pockets with zipper closures at the waist area, and a pocket with a zipper closure on the
lumbar panel.
GRI 2(b) states that if a product is a mixture or combination of materials or substances that are, prima facie,
classifiable in two or more headings, then GRI 3 applies. GRI 3 (a) states in part when two or more headings
each refer to part only of the materials or substances contained in mixed or composite goods, those headings
are to be regarded as equally specific, even if one heading gives a more precise description of the good.
Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which
gives them their essential character, which may be determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be
classified in the heading that occurs last in numerical order among those which equally merit consideration.
No one component imparts the essential character for the garment; as a result, the fishing vest will be
classified in accordance with GRI 3(c). In this case, neither the knit polyester fabric nor the woven nylon
coated fabric provides the essential character of the garment. Therefore, classification will be as based on the
coated nylon fabric which falls last in numerical order in the Harmonized Tariff Schedule (HTS).
The applicable subheading for Style 81950, Dry Line Vest will be 6210.50.5555, 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 women’s or girls’ garments: Other: Of man-made fibers: Other: Other. The
rate of duty will be 7.1 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 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 and Border Protection
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, please contact
National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division