The tariff classification of a woman's shirt and vest from Hong Kong and Macau

NY J85484 June 16, 2003 CLA-2-62:RR:NC:N3:360 J85484 CATEGORY: Classification TARIFF NO.: 6211.42.0054; 6110.30.3035 Mr. Rich DeVitto UPS Supply Chain Solutions 500 Rutherford Avenue Charlestown, MA 02129 RE: The tariff classification of a woman's shirt and vest from Hong Kong and Macau Dear Mr. DeVitto: In your letter dated May 28, 2003, you requested a tariff classification ruling on behalf of Telluride Clothing Co. The samples submitted with your request will be returned to you under separate cover. The submitted sample, style T6520, is a woman’s shirt constructed from 100 percent cotton denim woven fabric. The shirt features long with buttoned cuffs, a pointed collar, two chest pockets with buttoned flaps, two pockets below the waist, a full front opening secured by five buttons and a banded bottom. The submitted sample, style T2065, is a woman’s sleeveless vest that is composed of two layers of fabric. The outer layer is constructed from 100 percent polyester woven fabric. The inner layer is constructed from 65 percent acrylic and 35 percent polyester knit pile fabric. The vest features oversized armholes, a hood, two front vertical inset pockets in the waist area and a straight bottom. 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 applicable subheading for style T6520 will be 6211.42.0054, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments; other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206: other. The rate of duty will be 8.1 percent ad valorem. The applicable subheading for style T2065 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: vests, other than sweater vests: women’s or girls’. The rate of duty will be 32.2 percent ad valorem. Style T6520 falls within textile category designation 341 and style T2065 falls within textile category designation 659. Based upon international textile trade agreements products of Hong Kong and Macau are currently subject to quota restraints 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division