The tariff classification of a hooded vest for girls’ wear from China

NY L88210 October 28, 2005 CLA-2-61:RR:NC:TA:358 L88210 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Charles Santarelli Mersant International Ltd. 158-12 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a hooded vest for girls’ wear from China Dear Mr. Santarelli: In your letter dated October 20, 2005, written on behalf of Stone Fox Apparel, you requested a classification ruling. Submitted style PS64415, manufactured from finely knitted fabric of 80% cotton/20% polyester, is an unlined, sleeveless garment, characterized by rib-knitting around the armholes and around the waistband, by a hood, by a full-front, zippered opening, and by an open pocket at the lower portion of each of the fronts. As you have requested, the sample garment is being returned. The applicable subheading for this style will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters…waistcoats (vests) and similar articles; knitted…; of cotton; other; other; vests, other than sweater vests, …girls’. The duty rate will be 16.5 percent ad valorem. The vest falls within textile category designation 359. 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