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NY G83940

November 21, 2000

CLA-2-62:RR:NC:WA:357 G83940


TARIFF NO.: 6211.33.0054

Ms. Renee L. Hoem
Columbia Sportswear Company
6600 North Baltimore
Portland, Oregon 97203

RE: The tariff classification of a man's reversible vest from India

Dear Ms. Hoem:

In your letter dated October 31, 2000, you requested a classification ruling.

The sample submitted, style HM1201, "Monarch Pass Reversible Vest", is a man's hip-length reversible vest that is primarily used for hunting. One side of the vest is constructed of a shell composed of a camouflage design woven 60% wool/16% acrylic/14% nylon/6% polyester/5% misc. fibers fabric. The other side is constructed of a shell that is composed on the upper portion of a blaze color woven 100% polyester fabric with a 600mm acrylic clear coating and on the lower portion of a woven 100% cotton twill fabric.

The coating on the 100% polyester fabric is not visible as that term is defined in the tariff, therefore HTS 6210 does not apply.

The vest has a v-shape neckline, a full front opening that is secured by a reversible zipper pull closure, oversized armholes and a straight cut hemmed bottom. On the camouflage design side of the garment the front yoke is quilted in a diamond pattern to a nonwoven batting fill and there are two front patch pockets at the waist. The right patch pocket has a sewn on label that features the "Columbia Sportswear Company" logo. On the polyester and cotton side of the garment there are two front pockets with zipper closures at the waist and a sewn on label on the right front yoke that features the "Columbia Sportswear Company" logo.

The sample is being returned to you as you have requested.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the woven wool blend side nor the polyester and cotton side provides the essential character. Therefore, classification will be based on the polyester and cotton side. In considering these portions, again neither component imparts the essential character and, based on the above, classification will be in the heading that occurs last, which is the provision for vests of man-made fibers.

The applicable subheading for the vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, men's or boys': of man-made fibers, vests: other. The duty rate will be 16.4 percent ad valorem.

We note that this vest is marked with the country of origin by means of a fabric label sewn inside one of the pockets. The Customs Service has ruled that country of origin marking on reversible outerwear garments by means of a sewn-in label in one of the pockets and an additional hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the label and hangtag are legibly, conspicuously and permanently marked in accordance with Section 304 TA (19 U.S.C. 1304) and 19 CFR Part 134.

Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings.

The vest falls within textile category designation 659. Based upon international textile trade agreements products of India are presently subject to quota restraints 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 W. Raftery at 212-637-7076.


Robert B. Swierupski

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