The tariff classification of a woman’s knit vest from Taiwan or China

PD E88838 November 22, 1999 CLA-2-61:LA:S:T:1:2:I23 E88838 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Barry Malloy Import Brokers International Company 5824 So. Quemoy Circle Aurora, CO 80015 RE: The tariff classification of a woman’s knit vest from Taiwan or China Dear Malloy: In your letter dated November 1, 1999, on behalf of Colorado Trading and Clothing Company, you requested a tariff classification ruling. The submitted sample, style CT2150/CT21500, is a woman’s vest constructed from 100% polyester fleece knit fabric. The garment features a stand-up collar, a full frontal opening with a zipper closure, oversized armholes and a hemmed bottom. Your sample will be returned as requested. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…knitted or crocheted: of man-made fibers: other: other: other: other: vests, other than sweater vests: women’s or girls’. The rate of duty will be 33.1% ad valorem. The vest falls within textile category designation 659. As a product of Taiwan or China, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. 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. Part categories are the result of international bilateral agreements which 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 Part 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach