Classification of a boys' 100 percent cotton woven vest with a hood

HQ 079885 June 15, 1988 CLA-2 CO:R:C:G 079885 CMR CATEGORY: Classification TARIFF NO: 381.5920 Montgomery Ward Importing Inc. c/o F. W. Myers and Co., Inc. One World Trade Center Suite 3211 New York, New York 10048 Attn: Rene Cardona RE: Classification of a boys' 100 percent cotton woven vest with a hood Dear Mr. Cardona: This ruling letter is in response to your request of January 19, 1987, on behalf of Montgomery Ward Importing Inc., for classification of a boys' 100 percent cotton woven vest with a hood. FACTS: We have been unable to locate the submitted sample and therefore must rely heavily on the report from our New York office. The following description is based on their detailed report. The sample is made of 100 percent cotton woven fabric. It has a hood with a drawstring closure, a full front opening with a zipper closure, two side seam pockets at the waist and an elasticized waistband. The end of the drawstring of the hood has approximately 1/2 inch fringe. The sample is sleeveless. ISSUE: Whether the submitted sample is classifiable as a vest or as a shirt. LAW AND ANALYSIS: To classify this garment, it is necessary to consider the overall impression created by the sample. Ruling Letter 077426 of November 18, 1986. The characteristics of this sample--the texture and weight of the fabric, the elasticized waistband, and -2- the pockets at the waist--are more typical of vests than of shirts. The sample is sleeveless; it is designed to look like and be worn as a vest in casual situations. As for the fringe of the drawstring, we do not consider it ornamentation in a trade sense. See Internal Advice 66/80 of October 9, 1980. HOLDING: The sample, when in sizes for boys over the age of six, is classifiable as an unornamented woven cotton vest valued over two dollars each in item 381.5920, Tariff Schedules of the United States Annotated (TSUSA), textile category 359. The rate of duty is 8 percent ad valorem. When in infants' sizes, the sample is classifiable as an unornamented woven cotton vest valued over two dollars each in item 384.4421, TSUSA, textile category 359. The rate of duty is 8 percent ad valorem. Under the proposed Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the sample is classifiable in subheading 6211.32.0070, HTSUSA, textile category 359. The rate of duty is 8.6 percent ad valorem. This ruling is based on information supplied by our National Import Specialist without our having the benefit of the submitted sample. This classification represents the present position of the Customs Service under the proposed HTSUSA. If changes occur before enactment, this advice may not continue to be applicable. If you disagree with this ruling, please notify us and submit a new sample to this office. We will reconsider our ruling in light of the submitted sample and will issue an expeditious response. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport 1cc: CITA 1cc: NIS Gerard Shea