The tariff classification of a sleeveless garment for girls’ wear from Hong Kong

NY G89043 April 12, 2001 CLA-2-61:RR:NC:TA:358 G89043 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Thomas Caldecot Chubb, III Oxford Industries, Inc. 222 Piedmont Avenue, N.E. Atlanta, GA 30308 RE: The tariff classification of a sleeveless garment for girls’ wear from Hong Kong Dear Mr. Chubb: In your letter dated March 30, 2001 you requested a classification ruling. Styling characteristics of style 33-8000 include a full-front, zippered opening, covered by a placket, which can secure to the body of the garment by means of a metal snap both at the waistband and below the shirt-type collar. Denim portions of 100% cotton form the entire back of the garment, the collar, the placket, the waistband, and the armhole capping. Knitted pile fabric of 80% acrylic/20% polyester in the form of faux fur forms each of the fronts of the garment, imparting the essential character of the garment as knitted. The applicable subheading for this style will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for…waistcoats(vests) and similar articles; kntted…of man-made fibers; other; other; other; other; vests, other than sweater vests…; girls’. The duty rate will be 32.7 per cent ad valorem. As you have requested, the sample garment is being returned. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong may be 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division