The tariff classification of a pile-knitted vest for children’s unisex wear from China

NY L81223 December 13, 2004 CLA-2-61:RR:NC:TA:358 L81223 CATEGORY: Classification TARIFF NO.: 6110.30.3035 John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a pile-knitted vest for children’s unisex wear from China Dear Mr. McManus: In your letter dated December 6, 2004 you requested a classification ruling. Characteristics of the sleeveless “sleeper-knitted” garment, manufactured from heavy-weight fabric of 80% acrylic/20% polyester, are a full-front, zippered opening and a v-neckline. The submitted sample is being retained by this office for reference purposes. The applicable subheading for the garment will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…(vests) and similar articles, knitted…, of man-made fibers, other, other, other, other, vests, other than sweater vests, …girls’. The duty rate will be 32 percent ad valorem. The vest falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division