The tariff classification of a woman’s vest from Hong Kong

NY I82088 June 17, 2002 CLA-2-61:RR:NC:TA: 359 I82088 CATEGORY: Classification TARIFF NO.: 6110.30.1540 Ms. Stephanie A. Goldfischer Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman’s vest from Hong Kong Dear Ms. Goldfischer: In your letter dated May 31, 2002, on behalf of Mast Industries, Inc., you requested a tariff classification ruling. The submitted sample, style number 86F1515, is a woman’s sleeveless pullover vest that is made from 50% acrylic, 50% merino wool, knit fabric. The vest features a deep V-neckline, oversized armholes, and a rib knit bottom. The outer surface of the vest measures more than 9 stitches per 2 centimeters in the horizontal direction. Your sample is being returned as requested. The applicable subheading for the vest will be 6110.30.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vest)…and similar articles, knitted: of manmade fibers: other: containing 23 percent or more by weight of wool or fine animal hair: vests, other than sweater vests: women’s. The duty rate will be 17% ad valorem. Due to the fact that the vest is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The vest will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The vest may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The vest falls within textile category designation 459. Based upon international textile trade agreements products of Hong Kong 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