The tariff classification of a woman’s vest from Vietnam

NY L85397 June 28, 2005 CLA-2-62:RR:NC:N3:360 L85397 CATEGORY: Classification TARIFF NO.: 6211.43.0076 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a woman’s vest from Vietnam Dear Mr. McManus: In your letter dated June 1, 2005, you requested a tariff classification ruling on behalf of Prominent USA LLC. The submitted sample will be returned to you as requested. Style SN-332 is a woman’s vest composed of knit and woven components. The back panel and collar are constructed from 65 percent ramie and 35 percent cotton knitted fabric. The front panels are constructed from 100 percent polyester woven fabric. The garment features oversized armholes, a funnel-like collar, two faux pockets at the waist and a full front zippered opening. As noted above, the garment is made up of two different types of fabric. Such garments are considered a composite good, and based upon GRI 3(b) classified by the component that provides the essential character. In this case, the fabric of the front panels, which forms the entire front of the garment, provides the essential character; therefore, the garment is considered to be of woven fabric. The applicable subheading for the vest will be 6211.43.0076, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: vests: other. The duty rate will be 16 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division