The tariff classification of a woman’s vest from China

NY L89914 February 7, 2006 CLA-2-61:RR:NC:TA:359 L89914 CATEGORY: Classification TARIFF NO.: 6110.20.2035 Mr. Chiu Fat Lam Air & Sea Cargo Express Corp. 175-01 Rockaway Blvd., Suite 303A Jamaica, NY 11434 RE: The tariff classification of a woman’s vest from China Dear Mr. Lam: In your letter dated January 20, 2006, on behalf of Mary Mac, Inc., you requested a classification ruling. The submitted sample, style number JS6-2679, is a woman’s sleeveless vest that is constructed from 100% cotton, knit fabric. The vest features a hood, a full front opening with a zipper closure, 2 front patch pockets, and a ribbed bottom. The hood is finished with ribbed fabric. The applicable subheading for the vest will be 6110.20.2035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vests, knitted: of cotton: other: vests, other than sweater vests: women’s. The duty rate will be 16.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division