The tariff classification of a woman’s vest from Macau

NY I83372 July 2, 2002 CLA-2-61:RR:NC:TA: 359 I83372 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Melba R. Dairo Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s vest from Macau Dear Ms. Dairo: In your letter dated June 25, 2002, you requested a tariff classification ruling. The submitted sample, style number 5247, is a woman’s sleeveless vest that is made from 55% acrylic, 45% cotton, rib knit fabric (the collar, armholes, back panel, the bottom) and 80% acrylic, 20% polyester, faux fur, knit fabric (the front panels). The outer surface of the entire garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest features a mock collar, oversized armholes, a full front opening with a zipper closure, and a hemmed bottom. The essential character is given by the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. 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 sweaters…(vests)…knitted: of man made fibers: other…other: vests, other than sweater vests: women’s. The duty rate will be 32.4% 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 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division