The tariff classification of a woman’s vest from Macau

NY K84199 April 14, 2004 CLA-2-61:RR:NC:TA:359 K84199 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Ms. Patti Cordo American Cargo Express, Inc. 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of a woman’s vest from Macau Dear Ms. Cordo: In your letter dated March 17, 2004, on behalf of Femme Arsenal LLC, 1384 Broadway, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style number FEF0403214, is a woman’s sleeveless vest that is made from 100% cotton, knit fabric. The vest features a round neckline, oversized armholes that extend from the shoulders to approximately 5 inches from the bottom and a hemmed bottom. Appliques in the shape of stars are sewn on the left shoulder. An embroidered design is sewn on the bottom back panel on the left side. Your sample is being returned as requested. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted: of cotton: other: vests, other than sweater vests: women’s. The rate of duty will be 16.5% 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.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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division