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NY N021724




January 16, 2008

CLA-2-63:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Ms. Melissa Timmers
School Specialty Inc.
W6316 Design Drive
Greenville, WI 54942

RE: The tariff classification of the “I Can Dress Myself Vest”

Dear Ms. Timmers:

In your letter dated Dec. 26, 2007, you requested a tariff classification. We had to reject that request because we needed a sample; we received the sample with your response on Jan. 9, 2008.

The item in question is called “I Can Dress Myself Vest.” It is worn by a child to learn to use a zipper, buttons, snaps, buckles, laces, and the like. It is composed in layers of fragments of various garments such as shirts, tops, bib overalls, and vests. It is not worn for comfort, decency, or adornment, but rather for instructional purposes. It is not considered wearing apparel for tariff purposes. The sample will be retained by this office for official purposes.

The applicable subheading for the I Can Dress Myself Vest will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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