The tariff classification of girls’ vests from China and the Philippines

PD F87985 June 14, 2000 CLA-2-61: G03 F87985 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of girls’ vests from China and the Philippines Dear Ms. Hayd: In your letter dated June 5, 2000, you requested a tariff classification ruling. You have submitted two samples made from a fine knit fabric that you state is 97% polyester and 3% spandex. This fabric is fleeced on both sides. You indicate that these garments will be imported in girls’ sizes 7-16. The first sample, which is identified both as Style AS2003 and as Style DP2163, is a sleeveless vest with a full front zip opening. This garment has a stand up collar, zip pockets on the lower front, and woven fabric overlays across the front and back yokes and the lower back area. The second sample, which is identified as Style AS2508, is a sleeveless vest with a full front zip opening. This garment has a stand up collar and crescent shaped pockets on the lower front. The applicable subheading for these vests 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: Other: Other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32.9 percent ad valorem. These vests fall within textile category designation 659. Based upon international textile trade agreements, products of China and the Philippines 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. In accordance with your request, your samples will be returned to you under separate cover. 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, Alice M Rigdon Port Director San Francisco