The tariff classification of a lady’s vest from Taiwan.

NY H80769 June 12, 2001 CLA-2-61:RR:NC:3:353 H80769 CATEGORY: Classification TARIFF NO.: 6113.00.1012 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State St. Boston, MA 02109-2508 RE: The tariff classification of a lady’s vest from Taiwan. Dear Mr. Lynch: In your letter dated May 16, 2001, on behalf of Susan Bristol Inc., you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 1152457 is a lady’s vest composed of knit 100% polyester fabric coated on the outside with a compact polyurethane plastic material that completely obscures the underlying fabric. The vest has a full front closure secured by a zipper, two side pockets and a collar. The applicable subheading for style 1152457 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric. Other.” The rate of duty will be 4.9% ad valorem. The merchandise is not subject to quota or the requirement of visa. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division