The tariff classification of a woman's vest and jumper from Hong Kong

NY 892875 December 23, 1993 CLA-2-62:S:N:N5:360 892875 CATEGORY: Classification TARIFF NO.: 6211.43.0076; 6211.42.0060 Mr. Judy C. Han Neville, Peterson & Williams 39 Broadway New York, 10006 RE: The tariff classification of a woman's vest and jumper from Hong Kong Dear Mr. Han: In your letter dated December 1, 1993, you requested a tariff classification ruling on behalf of Transcorp Apparel Limited. Two samples were submitted with your request. Style 9061 is a woman's vest constructed from woven and knit components. The front panels are made from 50.1% rayon, 45.6% linen and 4.3% cotton woven fabric; the front panels extend to the rear of the garment and the woven fabric is also found around the neck and arm openings. The back panel is made from 100 percent cotton crocheted fabric. The garment has oversized armholes and is designed to be worn over another upper body garment. The vest features a full front opening with a three button closure and a v-neck opening. You state that the front woven portion of the vest exceeds 60% of the surface area. We agree with your conclusion that the essential character of the vest is imparted by the woven component. Style 2034B(C) is a woman's one-piece, sleeveless jumper made from 100% cotton woven fabric. The jumper extends from the neck to past the wearer's knees and is designed to be worn over an upper body garment. The garment features a square neckline with a front piece that extends from the waist, a V-back panel with two inch wide adjustable shoulder straps permanently attached and secured at the front by means of two buttons. The top portion of the garment is permanently stitched at the waist to the long skirt portion of the garment. The long skirt has a pleated front and a partial opening on either side from the waist down. As requested, your samples will be returned to you. The applicable subheading for style 9061 will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and other swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Vests: Other. The rate of duty will be 17 percent ad valorem. The applicable subheading for style 2034B(C) will be 6211.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Track suits, ski-suits and other swimwear; other garments: Other garments, women's or girls': Of cotton, jumpers. The rate of duty will be 8.6 percent ad valorem. Style 9061 falls within textile category designation 659; style 2034B(C) within category 359. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and are currently not subject to quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport