The tariff classification of a woman’s vest from Taiwan

PD F85019 April 25, 2000 CLA-2-61:PD:A:TC:I:I04 F85019 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Lesa R. Hubbard, Customs Analyst JCPenney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of a woman’s vest from Taiwan Dear Ms. Hubbard: In your letter dated March 23, 2000, you requested a tariff classification ruling. The submitted sample, style number 662-9101, is a woman’s vest. The vest has an outer shell constructed from 100 percent polyester knitted fleece fabric. The fabric is constructed with more than nine stitches per two centimeters measured in the horizontal direction. The vest has a lining constructed from 100 percent nylon woven fabric. The vest also has a 100 percent polyester filling. The vest extends below the waist and features a full frontal opening secured by a zipper closure that extends into the top of the garment’s stand-up collar. The vest has oversized armholes and two front pockets. The bottom of the vest is straight in the front and curved in the back. The submitted sample will be returned under separate cover. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles, knitted or crocheted…of man-made fibers…other…other…vests, other than sweater vests…women’s or girls’. The rate of duty will be 32.9 percent ad valorem. The garments fall within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. 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. Part categories are the result of international bilateral agreements that 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Joseph Rivera Acting Port Director Miami Service Port