The tariff classification of a woman’s vest from Macau.

NY F86723 May 12, 2000 CLA-2-61:RR:NC:TA:359 F86723 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Gayle E. Williams Sears Merchandise Group – D/733IMP 3333 Beverly Road, BC-173AA Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s vest from Macau. Dear Ms. Williams: In your letter dated May 2, 2000, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 871, is a 95% cotton and 5% spandex knit women’s vest. The outer surface of the vest measures more than nine stitches per two centimeters in the horizontal direction. The vest features a stand up collar, a zippered full frontal opening, oversized armholes, diagonal front pockets, a straight bottom with adjustable drawcord closures and side vents. There is capping on the armholes, the top of the pockets and the garment bottoms. The vest will be imported in sizes S-M-L-XL. The applicable subheading for style 871 be 6110.20.2035 Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other, vests, other than sweater vests, women’s or girls’. The duty rate will be 18.2 percent ad valorem. Style 871 falls within textile category designation 359. Based upon international textile trade agreements products of Macau are subject to quota and the requirement of a visa. 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division