The tariff classification of a woman's vest from Macau

NY E89872 December 9, 1999 CLA-2-62:RR:NC:WA:357 E89872 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. Benjamin Vitale Import & Export, Ltd. 1 Cross Island Plaza, 3rd Floor Jamaica, New York 11422 RE: The tariff classification of a woman's vest from Macau Dear Mr. Vitale: In your letter dated November 15, 1999, on behalf of Fleet Street, you requested a classification ruling. The sample submitted, style number M96346, is a woman's hip-length pullover vest. The vest is constructed of an outershell composed of a woven 100% nylon fabric. The vest is fully lined with a mesh 100% polyester fabric. In a phone conversation you indicated that the garment is not coated. The vest is sleeveless and has oversized armholes. The vest features a stand-up collar with a drawcord tightening, a partial opening at the neck that is secured by a zipper closure, an integral hood, a pouch pocket that is secured by a zipper and a flap closure and a drawcord tightening through the bottom hem. The sample is being returned to you as you have requested. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other garment's, women's or girls': of man-made fibers, vests: other. The duty rate will be 16.5 percent ad valorem. The rate of duty for the year 2000 will be 16.4 percent ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Macau are not presently subject to quota restraints but a visa is required. 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.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 W. Raftery at 212-637-7076. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division