The tariff classification of a woman’s vest from Macau

NY J84560 June 5, 2003 CLA-2-61:RR:NC:TA: 359 J84560 CATEGORY: Classification TARIFF NO.: 6110.30.3035 Ms. Amanda Wilson Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a woman’s vest from Macau Dear Ms. Wilson: In your letter dated May 12, 2003, you requested a tariff classification ruling. The submitted sample, style F31SP490, is a woman’s sleeveless vest that is constructed from two layers of fabric on the front that are bonded together and a single layer of 2x2 rib knit on the back. The outer layer of the front panels is made from 100% polyester, woven fabric. The inner layer is made from 100% acrylic, knit pile fabric. The back panel is made from 55% acrylic, 45% cotton, 2x2 rib knit fabric. The vest features a stand-up collar, oversized armholes, and a full front opening with a zipper closure. Yarns from the knit pile fabric are visible on the collar, armholes, in the placket area, the front panels, and the bottom of the front panels. The tariff classification of this garment is governed by the rules used to classify its fabric; Legal note 1(c), Chapter 60, HTS, noted. The essential character of the vest is given by the knit pile fabric of 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 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 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