The tariff classification of a woman’s vest from China

NY J84117 June 10, 2003 CLA-2-61:RR:NC:TA:359 J84117 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Sol Manrique Marisa Christina 1410 Broadway, 20th Floor New York, New York 10018 RE: The tariff classification of a woman’s vest from China Dear Ms. Manrique: In your letter dated May 6, 2003, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style M4221, is a woman’s vest constructed from two fabrics. The two front panels are constructed from 100% acrylic pile knit fabric. The back panel is constructed from 55% ramie, 45% cotton 2x2 rib knit fabric. The outer surface of the pile fabric measures more than nine stitches per two centimeters in the horizontal direction. The garment features a mock collar, sleeveless armholes finished with rib knit capping, a full front opening with a zippered closure and a rib knit bottom. The essential character of the vest is given by the 100% acrylic knit pile fabric of the front panels, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. The applicable subheading for the vest will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: 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 China 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