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January 28, 1999

CLA-2-62:RR:NC:3:353 D86596


TARIFF NO.: 6210.40.3000

Mr. Johnny Lee
BJ Customs Brokerage Co.
P.O. Box 91034
Los Angeles, CA 90009-1034

RE: The tariff classification of a reversible vest from China.

Dear Mr. Lee:

In your letter dated January 6, 1999, on behalf of Tarrant Apparel Group, you requested a tariff classification ruling.

The submitted sample, Style No.2996W, is a men’s reversible vest consisting of one outer shell made from woven 100% nylon fabric and the other outer shell is woven 100% polyester coated with polyurethane which completely obscures the underlying fabric. The vest has a full front zippered closure, drawstring bottom, oversized armholes, stand up collar and two pockets below the waist. The sample will be returned to you as requested.

Both outer shells consist of woven fabric. As per Chapter 62 Note 5 “Garments which are, prima facie, classifiable both in heading 6210 and in headings of this chapter, excluding heading 6209, are to be classified in heading 6210.”

The applicable subheading for the reversible vest, Style No.2996W will be 6210.40.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, or 5907: Other men’s ir boys’ garments: Of man-made fibers: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.” The rate of duty will be 5.7% ad valorem.

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 212-637-7084.


Robert B. Swierupski

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