The tariff classification of a women’s jacket and vest set from Hong Kong

NY K83435 March 25, 2004 CLA-2-62:RR:NC:TA:357 K83435 CATEGORY: Classification TARIFF NO.: 6202.92.2061; 6110.20.2035 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 56 Roland Street Boston, MA02129-1223 RE: The tariff classification of a women’s jacket and vest set from Hong Kong Dear Mr. Lynch: In your letter dated February 20, 2004, on behalf of Susan Bristol, Inc., you requested a classification ruling. A sample was submitted and is being returned as you requested. The item in question, style 1442941, consists of a women’s jacket and vest combination. The jacket is made from a 96% cotton/4% spandex woven blue denim fabric, which you state weighs 8.3 ounces per square yard. The jacket has a full front opening with a six-button, right-over-left closure, long, vented sleeves with buttoned cuffs, chest pockets with buttoned flaps and a mandarin collar. The removable vest is made from a 100% cotton french terry knit fabric weighing 250 grams per square meter. It has a full front opening with a zipper closure and an integral hood. There is a metal half-zipper along the facing on each side of the jacket’s front panels allowing the vest to be joined to the jacket. When the garments are separated the zipper halves on the vest form its front closure. You provided documentation indicating that the zipper pull on the vest will be reversible, thereby allowing it to function properly when the vest is worn alone. The applicable subheading for the denim jacket will be 6202.92.2061, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s anoraks (including ski-jackets), windbreakers and similar articles, of cotton. The duty rate will be 8.9 percent ad valorem. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for vests, other than sweater vests, of cotton, knitted or crocheted, women’s or girls’. The duty rate will be 16.5 percent ad valorem. The jacket falls within textile category designation 335. The vest falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong 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 William Raftery at 646-733-3047. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division