Ladies' 100% wool knitted long vest; heading 6110; HRL 954939

HQ 954713 January 6, 1993 CLA-2 CO:R:C:T 954713 NLP CATEGORY: Classification TARIFF NO.: 6110.10.2060 Mr. Tommy Lai Hong Kong Economic and Trade Office British Embassy 1150 18th Street, N.W., Suite 475 Washington, D.C. 20036 RE: Ladies' 100% wool knitted long vest; heading 6110; HRL 954939 Dear Mr. Lai: This in response to your letter of July 26, 1993, in which you requested a tariff classification for women's knit wearing apparel under the Harmonized Tariff Schedule of the United States (HTSUS). A sample of the garment was submitted for our review. FACTS: The submitted garment sample, style number 12797, is a woman's 100% wool knit sleeveless pullover vest. The garment has a deep U-shaped neckline in the front that runs straight across the top of the neck in the back. It has large armholes and tank-top shoulder straps that measure 2-3/4 inches wide. The vest extends from the wearer's neck and shoulders to approximately her knees. On each side of the vest there is a long slit that extends from the top of the hips to the bottom of the garment. ISSUE: What is the tariff classification of style 12797 under the HTSUS? LAW AND ANALYSIS: On August 31, 1993, you requested the classification of a women's 100% wool knit sleeveless pullover vest and you submitted a sample garment along with this request. The submitted garment, however, was not just a vest, put a vest tack stitched to a 100% wool knit turtleneck dress. The garment was labelled as style number 22588. In Headquarters Ruling Letter (HRL) 954939, dated January 5, 1994, we responded to your request and provided you with a HTSUS classification for the vest, if imported alone, and for the dress and vest combination. It is our position, based on our examination of the subject garment, style 12797, that it has the same basic features as the pullover vest classified in HRL 954939. Therefore, based on our analysis as discussed in HRL 954939, this garment is considered to be a vest for tariff classification purposes and it is classifiable in subheading 6110.10.2060, HTSUS. HOLDING: Style 12797, a pullover vest, is classifiable in subheading 6110.10.2060, HTSUS, which provides for "[s]weaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: [o]f wool or fine animal hair: [o]ther: [v]ests, other than sweater vests: [w]omen's or girls'. The rate of duty is 17% ad valorem and the textile category code is 459. Sincerely, John Durant, Director