The tariff classification of two women’s vests from China, Bangladesh and Indonesia

NY J81626 March 17, 2003 CLA-2-61:RR:NC:TA: 359 J81626 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6211.43.0076 Ms. Melissa Weiss Barthco Trade Consultants 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of two women’s vests from China, Bangladesh and Indonesia Dear Ms. Weiss: In your letter dated February 18, 2003, on behalf of Norton McNaughton, Inc., you requested a tariff classification ruling. You submitted two samples. Style JA 1M2ZXJ is a woman’s sleeveless vest that consists of two layers bonded together. The outer layer is made from a 100% polyester, brushed woven fabric. The inner layer is made from a 100% polyester, knit pile fabric. The vest features a hood, oversized armholes, 2 front vertical pockets in the waist area, and a straight bottom The tariff classification of this vest is governed by the rules used to classify its fabric; Legal Note 1(c), Chapter 60, HTS. Style JJ0NSVW2 is a woman’s sleeveless woven vest that is constructed from 45% acrylic, 30% polyester, 20% wool, 5% other fibers. The vest features a turn down collar, oversized armholes, a full front opening with 5 button closures, 2 front adjustable tabs, and 2 front vertical pockets in the waist area. The garment also has faux fur trim around the collar and bottom. The garment provides insufficient coverage for wear without another outer garment. Your samples are being returned as requested. The applicable subheading for style JA 1M2ZXJ 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 32.2% ad valorem. The subheading for style JJ0NSVW2 will be 6112.43.0076, which provides for tracksuits, ski-suits, swimwear, other garments, women’s: of man made fibers: vests: other. The duty rate will be 16.1% ad valorem. Each style falls within textile category designation 659. Based upon international textile trade agreements products of China, Bangladesh and Indonesia 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