CLA-2-62:OT:RR:NC:N3:348
Ms. Bethany Dodge
L.L. Bean, Inc.
15 Casco Street
Freeport, ME 04033
RE: The tariff classification of a fishing vest from Vietnam, Burma, or Indonesia
Dear Ms. Dodge:
In your letter dated June 7, 2022, you requested a tariff classification ruling. The sample will be returned to you as requested.
The submitted sample, Style 5718870 - LLB Rapid River Vest Pack, is a unisex fishing vest.
The front panels, back yolk and lumbar are composed of 100% nylon dobby woven fabric. The center back panel is composed of 100% nylon mesh knit fabric. The lining is composed of 100% polyester mesh knit fabric. The shoulder and waist straps are composed of 100% nylon woven fabric. The garment has a front zippered opening; a pouch with a zipper closure attached to each front panel; pockets at the waist with zippered closures; a strap with an adjustable buckle on each side of the waist and a pocket with a zipper closure on the lumbar panel.
Style 5718870 - LLB Rapid River Vest Pack is constructed from multiple materials that are prima facie classifiable in different headings. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).
GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Explanatory Note VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the woven or knit component imparts the essential character. The woven fabric comprises over 60 percent of the garment’s body. In this case, the woven fabric is greater than the remaining components and imparts the essential character of the garment.
The applicable subheading for Style 5718870 - LLB Rapid River Vest Pack will be 6211.43.1076, 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.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division