CLA-2-62:OT:RR:NC:N3:357
Ms. Kandace Niemi
Recreational Equipment, Inc.
6750 S 228th St
Kent, WA 98032
RE: The tariff classification of men’s and women’s woven vests from Vietnam
Dear Ms. Niemi:
In your letter dated August 3, 2018, you requested a tariff classification ruling. Your samples will be returned under separate cover.
Style 20620 is a women’s vest constructed from multiple fabrics. The front panel extending over the outer shoulder area, and diagonally down the sides are constructed from 100% woven, nylon fabric, which has been coated with acrylic and treated with a durable water repellent (DWR). The PU coating is not visible as the term is defined in the tariff. The balance of the back of the garment is constructed from 86% polyester, 14% spandex, woven fabric, which is perforated for wicking away moisture. The hood is constructed from 92% polyester, 8% spandex. The 100% woven, nylon fabric imparts the essential character.
The sleeveless garment features a full front opening secured by a zipper closure; a scuba-type hood; zippered, waist pockets; reflective strips on the bottom-front, and upper-back panels; and a hemmed bottom. The garment contains an internal draw cord at the waist that exits into the right pocket. The end of the drawcord is fitted with a cord lock for tightening. The garment can also be stored in the left, waist pocket for easy carry.
Style 20575 is a men’s vest constructed from multiple fabrics. Approximately three-quarters of the front panel and the entire back panel are constructed from 100% nylon, woven fabric, which has been coated with polyurethane (PU) and treated with a durable water repellent. The PU coating is not visible as the term is defined in the tariff. The front bottom band, the side panels under the arms, and the hood are constructed from 92% polyester, 8% spandex knitted fabric. The 100% woven, nylon fabric imparts the essential character.
The sleeveless garment features a full front opening secured by a zipper closure closure; zippered waist pockets; back vents; a scuba-type hood; reflective strips on the bottom-front, and upper-back panels; and a hemmed bottom. The garment can be stored in the left waist pocket for easy carry.
The applicable subheading for style 20620 will be 6211.43.1076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Vests: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style 20575 will be 6211.33.9054, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Vests: Other. The rate of duty will be 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 https://hts.usitc.gov/current.
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