The tariff classification of a woman’s vest from Canada

NY J83516 April 30, 2003 CLA-2-61:RR:NC:TA: 359 J83516 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada, L3R 6H2 RE: The tariff classification of a woman’s vest from Canada Dear Ms. Shibish: In your letter dated April 10, 2003, you requested a tariff classification ruling. The submitted sample, style number 570/793, is a woman’s long vest that is made from 94% acetate, 6% spandex, knit fabric. The outer surface of the garment measures more than 9 stitches per 2 centimeters in the horizontal direction. The vest extends from the shoulders to below the knees and features the following: a deep V-neckline; oversized armholes; a full front opening with a metal clasp closure; and a hemmed bottom. Your sample is being returned. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for vests, knitted: of man made fibers: other: vests, other than sweater vests: women’s. The duty rate will be 32.2% ad valorem. The vest falls within textile category designation 659. Based upon international textile trade agreements products of Canada are neither subject to quota nor 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