The tariff classification of a woman’s vest from Korea and China

NY I82046 June 6, 2002 CLA-2-61:RR:NC:TA:359 I82046 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Virginia Sun The J.Jill Group Four Batterymarch Park Quincy, MA 02169 RE: The tariff classification of a woman’s vest from Korea and China Dear Ms. Sun: In your letter dated May 24, 20002, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 24-4082 is a woman’s vest constructed from an outer layer of 75% cotton 25% polyester velour knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the horizontal direction. The vest features a stand up collar, oversized armholes, two inset pockets, and a full front opening with a zipper and five snap closures. The vest has a 100% cotton knit lining and polyfil between the outer and inner layer. The applicable subheading for the vest will 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: other: vests, other than sweater vests: women's. The duty rate will be 17.3% ad valorem. The vest falls within textile category designation 359. Based upon international textile trade agreements products of China and Korea 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division