The tariff classification of a men’s mesh knit vest from China and Taiwan

NY J86241 July 18, 2003 CLA-2-61:RR:NC:TA:N3:356 J86241 CATEGORY: Classification TARIFF NO.: 6110.30.3030 Mr. Phil Patterson Phil Patterson, Inc. 1209 Harney Street, Suite 250 Omaha, NE 68102 RE: The tariff classification of a men’s mesh knit vest from China and Taiwan Dear Mr. Patterson: In your letter dated May 22, 2003, you requested a tariff classification ruling on behalf of Boyt Harness Co. As requested, your sample will be returned. Style 102M is a men’s vest constructed from both knit and woven fabrics. The garment features a V-neckline; oversized armholes; a full front opening with a zippered closure; a patch pocket on the right chest; a seven inch wide, quilted, woven fabric strip on the left front panel; large open pockets below the waist; eight inch long side slits; and a straight bottom finished with self-fabric capping. The quilted strip on the left front panel, the rear yoke, and the pockets are constructed from 100 percent polyester woven fabric. The remainder of the garment is constructed from 100 percent polyester, warp knit open mesh fabric. The knit fabric measures more than 9 stitches per two centimeters counted in the horizontal direction. The open mesh knit fabric comprises over 60 percent of the visible surface area of the garment and imparts the essential character to the garment. Consequently, the applicable subheading for Style 102M will be 6110.30.3030, 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: vests, other than sweater vests: men’s or boys’. The rate of duty will be 32.2 per cent ad valorem. Style 102M falls within textile category designation 659. Based upon international textile trade agreements, products of China and Taiwan are subject to visa requirements and quota restraints. 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. 177). A copy of this ruling letter or the control number indicated above should be attached to the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division