The tariff classification of a woman’s vest from Macau

NY J87142 August 25, 2003 CLA-2-61:RR:NC:TA:359 J87142 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Mr. Charles Spoto Alba Wheels Up International, Inc. 150-132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of a woman’s vest from Macau Dear Mr. Spoto: In your letter dated August 11, 2003, on behalf of Summit Ridge Corp., 215 W. 40th St., 10th Floor, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style number 3017, is a woman’s sleeveless vest that is made from 100% cotton, finely knit fabric. The vest features a hood, oversized armholes, a full front opening with a zipper closure, 2 front patch pockets at the waist, adjustable tabs on each side, and a hemmed bottom. The hood, the armholes, the placket, the pockets and the hem are finished with overlock stitching. Your sample is being returned as requested. The applicable subheading for vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…vests, knitted: of cotton: other: other: vests, other than sweater vests: women’s. The rate of duty will be 16.9% ad valorem. The vest falls within textile category designation 359. 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