NY M80339

March 13, 2006

CLA-2-62:RR:NC:WA:357 M80339

CATEGORY: Classification

TARIFF NO.: 6114.30.3060; 6211.32.0070; 6211.33.0054

Ms. Lori J. P. Boullet

Columbia Sportswear Company

14375 NW Science Park Drive

Portland, OR 97229

RE: The tariff classification of four men's vests from China

Dear Ms. Boullet:

In your letter dated February 9, 2006, you requested a classification
ruling.

Four samples were submitted as follows: Style number AM1015 is a man's
hip-length outerwear vest constructed of a shell composed of a woven
100% cotton fabric. The vest is not lined, padded or insulated.

The vest has oversized armholes, a stand-up collar, a full front opening
secured by a double pull zipper closure and an overlapping flap with
seven snap closures that extends to the top of the collar and covers the
zipper area. The vest has two chest pockets that have a flap secured by
a hook and loop fastener, an additional zippered pocket on the left
chest pocket and an additional smaller pocket with a flap secured by a
hook and loop fastener on the right chest pocket. The garment also has
two double entry front bellows pockets below the waist that are secured
by flaps with a hook and loop fastener, a label with the "Columbia
Sportswear Company" tradename on the right front pocket and a straight
cut hemmed bottom.

Style number XM1218 is a man's hip-length outerwear vest constructed of
a woven 100% nylon fabric. The vest is not padded or insulated. The vest
is lined in the front panels and rear yoke with a knit mesh polyester
fabric. The vest has oversized armholes, a stand-up collar and a full
front opening secured by a double pull zipper closure. An overlapping
flap that extends to the top of the garment's collar and covers the
zipper area has seven snap closures and an additional tab with a loop
and snap closure on the inner portion of the flap. The vest has two
chest pockets that have a flap secured by a hook and loop fastener, an
additional zippered pocket on the left chest pocket and an additional
smaller pocket with a flap secured by a hook and loop fastener on the
right chest pocket. The vest has a vertical zipper on the upper portion
of the garment on each side of the front placket that opens to the mesh
lining. The garment also has a left double entry front pocket below the
waist that has a flap secured by a hook and loop fastener, a right
triple entry front pocket below the waist that has a flap secured by a
hook and loop fastener and a zipper closure, a label with the "Columbia
GRT" tradename and logo on the lower portion of the right front pocket,
an inner mesh pocket with a zipper closure and a drawcord tightening
through the bottom hem. The vest has a zipper covered by an overlay of
fabric across the lower portion of the rear panel that covers the top
opening of three side-by-side pockets.

Style number TM1016 is a man's hip-length outerwear vest constructed of
a shell composed of a woven 100% nylon fabric. The vest is not padded or
insulated. The vest is lined in the rear yoke with a knit mesh polyester
fabric. The vest has oversized armholes, a stand-up collar, a full front
opening secured by a double pull zipper closure and an overlapping flap
with seven snap closures that extends to the top of the collar and
covers the zipper area. The vest has a zippered pocket on the left
chest, a pocket with a flap secured by a hook and loop fastener on the
right chest, an inner mesh pocket with a zipper closure and an inner
cell phone pocket with a flap secured by a hook and loop fastener. The
vest has two double entry front pocket with flaps secured by a hook and
loop fastener below the waist, a label with the "Titanium" logo on the
lower portion of the left pocket and an additional zippered pocket above
the right pocket. The garment has an inverted pleat on the upper portion
of the rear panel, a pocket across the lower portion of the rear panel
that is covered at the top by an overlay of fabric with three hook and
loop fasteners and a drawcord tightening through the bottom hem. The
"Columbia" tradename and logo is embroidered above the rear pocket near
the right side seam.

Style number HM1211 is a man's hunting vest that extends to the
mid-thigh area in length and is constructed of a shell that is composed
of the majority of the front and rear panels of a knit mesh 100%
polyester fabric, the lower front and rear pocket bags of a woven 100%
canvas fabric, and the upper front chest padding overlays and neck
insert of a knit 75% nylon/25% elastane spacer mesh fabric. The vest has
oversized armholes and a v-neck style full front opening that is secured
by a zipper closure that extends only to the waist area. The remaining
portion of the front opening is secured below the waist by a textile
webbing tab with a hook and loop closure that fastens across the front
opening into a plastic loop. The vest has an adjustable textile webbing
belt with a plastic buckle at the waist area that is held to the garment
by belt loops, two side seam openings that extend to the waist area that
are secured by a drawcord tightening that is laced through eyelets and
has a plastic cord stopper, a left triple entry bellows pocket below the
waist that has a flap closure which covers four shotgun ammunition
holders, a right double entry bellows pocket below the waist and a game
pocket with an additional zippered pocket on the lower portion of the
rear panel. The vest also has zippers on the front and rear portion of
the waist area that allows the wearer to detach the lower portion of the
garment and wear it as a shorter version of the vest. The garment is
entirely bound on the outer edges with a capping fabric.

The garments are being returned to you as you have requested.

The applicable subheading for style number AM1015 will be 6211.32.0070,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for Other garments, men's or boy's: of cotton: vests. The duty rate will
be 8.1 percent ad valorem.

The applicable subheading for style numbers XM1218 and TM1016 will be
6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS),
which provides for Other garments, men's or boys': of man-made fibers:
vests: other. The duty rate will be 16 percent ad valorem.

The applicable subheading for style HM1211 will be 6114.30.3060,
Harmonized Tariff Schedule of the United States (HTSUS), which provides
for Other garments knitted or crocheted: of man-made fibers: other:
other: men's or boy's. The duty rate will be 14.9 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Style number AM1015 falls within textile category designation 359. Style
numbers XM1218, TM1016 and HM1211 fall within textile category
designation 659. Quota and visa status are the result of international
agreements that are subject to frequent renegotiations and changes. To
obtain the most current information as to whether quota and visa
requirements apply to this merchandise, we suggest that you check, close
to the time of shipment, the "Textile Status Report for Absolute Quotas"
available at our web site at www.cbp.gov. In addition, you will find
current information on textile import quotas, textile safeguard actions
and related issues at the web site of the Office of Textiles and
Apparel, at otexa.ita.doc.gov.

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 646-733-3047.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division