CLA-2-62:RR:NC:3:353 K83904
Mr. Paul Deku
R.L. Swearer Company, Inc.
3498 Airpark Drive
Suite 102 Hebron, KY 41048
RE: The tariff classification of a turkey vest from China.
Dear Mr. Deku:
In your letter dated March 4, 2004, on behalf of Little Big Horn Outdoors Inc., you requested a classification ruling. As requested the sample will be returned to you.
The submitted sample is a Epeards-Lounge Turkey Vest is constructed of woven cotton and polyester fabric (fiber content breakdown was not provided). The garment is open sided with adjustable web straps, and features a game pouch in back with a removable blood bowl, angled side pockets for binoculars, GPS and water bottles, two angled striker sleeves with multiple pockets, built in high visibility orange safety flaps, drop down wedge shaped seat that folds away when not in use, and an internal frame for proper back support that allows the hunter to sit, lean back and get full back support.
The applicable subheading for the Epeards-Lounge Turkey Vest, if of cotton fabric, will be 6211.42.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits…other garments: Other garments, women’s or girls’: Of cotton, Vests.” The rate of duty will be 8.1% ad valorem. The textile category designation is 359.
The applicable subheading for the Epeards-Lounge Turkey Vest, if of polyester fabric, will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits…other garments: Other garments, women’s or girls’: Of man-made fibers, Vests: other.” The rate of duty will be 16% ad valorem. The textile category designation is 659.
Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division