The tariff classification of women’s vests from Vietnam

NY J88903 October 20, 2003 CLA-2-62:RR:NC:N3:360 J88903 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mary Johnston Import Manager D.J. Powers Co., Inc. P.O. Box 20970 Atlanta, GA 30320-0970 RE: The tariff classification of women’s vests from Vietnam Dear Ms Johnston: In your letter dated September 22, 2003, you requested a classification ruling on behalf of SRS International Group, LLC. The submitted sample, style CV195ANO, is a women’s vest composed of knit and woven components. The front panels are constructed from 100 percent nylon woven fabric. The vest is also lined with nylon fabric and has a polyfil between the outer and inner layer. The back panel, collar and trim are constructed from 85 percent acrylic and 15 percent cotton knit fabric. The garment features a collar, oversized armholes, and a full front zippered opening. The woven front panels, which constitute the entire front of the garment, impart the essential character to the garment. You have suggested that the garment is classifiable under heading 6110, HTS, as a knitted garment. Because the essential character of the garment is imparted by the woven front panels, the vest is classifiable as a woven garment under heading 6211, HTS. The applicable subheading for style CV195ANO will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s garments of man-made fibers, vests. The duty rate will be 16.1 percent ad valorem. Style CV195ANO falls within textile category designation 659. Based upon international textile trade agreements products of Vietnam 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 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 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