The tariff classification of a woman’s jacket and two vests from China

NY L84694 May 27, 2005 CLA-2-61:RR:NC:TA:359 L84694 CATEGORY: Classification TARIFF NO.: 6110.30.3035; 6102.30.2010 Mr. Benjamin B. Park B & H Customs Services, Inc. 147-19 Springfield Lane #A Jamaica, NY 11413 RE: The tariff classification of a woman’s jacket and two vests from China Dear Mr. Park: In your letter dated April 29, 2005, on behalf of Next Step North American, Inc. 8 Cherry Tree Lane, Saratoga, NY 12866, you requested a tariff classification ruling. You submitted three samples. Style CC322N, is a woman’s sleeveless vest that is constructed from 100% polyester, faux suede fabric (outer surface) that is bonded to 100% polyester, knit pile fabric (the inner surface). The vest reaches the waist and features a mock collar, oversized armholes, a full front opening with 9 button closures, a rounded hemmed bottom in the front, and a straight hemmed bottom in the back. The front panels are longer than the back panel. Style CC301N is a woman’s jacket that is constructed from 100% polyester, faux suede fabric (outer surface) that is bonded to 100% polyester, knit pile fabric (inner surface). The jacket reaches the waist and features a mock collar, long tapered sleeves, a full front opening with 9 button closures, a rounded hemmed bottom in the front, a straight hemmed bottom in the back. The front two panels are longer than the back panel. The garment is fitted close to the waist. Style CC318N is a woman’s sleeveless vest that is constructed from 100% polyester faux suede (the outer surface) that is bonded to 100% polyester, knit pile fabric (the inner surface). The vest features a shawl collar, oversized armholes, a full front opening with 2 button closures, and 2 front patch pockets at the waist. The armholes, collar, placket area, pockets, and the bottom are finished with overlock stitching. The tariff classification of these three styles are governed by the rules used to classify its fabric. Legal Note 1(c), Chapter 60, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for styles CC322N and CC318N, the vests, will be 6110.30.3035, HTS, which provides for vests, knitted: of man-made fibers: other: vests, other than sweater vests: women’s. The rate of duty will be 32% ad valorem. The HTS subheading for style CC301N, the jacket, will be 6102.30.2010, which provides for women’s overcoats…windbreakers and similar articles, knitted, other than those of heading 6104: of man-made fibers: other: women’s. Each vest falls within textile category designation 659. The jacket falls in category 635. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division