The tariff classification of a woman’s vest from Macau

NY F88446 July 17, 2000 CLA-2-61:RR:NC:TA:359 F88446 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Mr. Alan Woodruff NY & CO Lerner New York, A Division of The Limited, Inc. 460 West 33rd Street New York, NY 10001 RE: The tariff classification of a woman’s vest from Macau Dear Mr. Woodruff: In your letter dated June 13, 2000 you requested a tariff classification ruling. The submitted sample, style number 2805, is a woman’s sleeveless vest that is constructed from 100% polyester, sherpa knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a stand up collar, oversized armholes, a full front opening with a zipper closure, and 2 front vertical pockets in the waist area. Your sample is being 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 women’s sweaters…vests, other than sweater vests, knitted: of manmade fibers: other. The duty rate will be 32.9% ad valorem. The vest falls within textile category designation 659. 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