The tariff classification of a woman’s vest from Pakistan

NY D88751 March 25, 1999 CLA-2-61:RR:NC:TA:359 D88751 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Mr. Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors At Law 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s vest from Pakistan Dear Mr. Barkan: This is a replacement letter for classification ruling letter, PD D87197 which was issued to you on February 18, 1999. We refer to your letter dated February 26, 1999 in which you state that in paragraph five the phrase “a product of Bangladesh” is incorrect and that the country of origin for this garment is, in fact, Pakistan. In your letter dated January 25, 1999, on behalf of your client, American Eagle Outfitters, Inc., you requested a tariff classification ruling. The submitted sample, style 1691T, is a woman’s vest constructed from 90% cotton, 10% polyester knitted fleece fabric. The garment features a hood with a drawstring, oversized armholes, a full front opening with a zipper closure, kangaroo pockets at the waist and a hemmed bottom. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests), knitted: of cotton: other: vests, other than sweater vests: women’s. The duty rate will be 18.6% ad valorem. The garment falls within textile category designation 359. Based upon international textile trade agreements products of Pakistan are subject to visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division